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1986 (6) TMI 67 - AT - Income TaxExtract: .......e. That type of case would fit in the words used in sub-cl. (1) of s. 10 (10AA) that may be retirement otherwise than on superannuation. We are of the opinion that resignation from a contract service is not envisaged in s. 10 (10AA) (i) or (ii). We therefore, allow the departmental appeal, set aside the order of the AAC and restore that of the ITO.
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