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2002 (5) TMI 514 - AT - Income TaxExtract: .......l be squarely applicable to the fact of the assessee rsquo s case. Therefore, the claim of the assessee to the extent it relates to retrenchment compensation has rightly been disallowed. We uphold the order of CIT(A) to that extent. This ground of appeal, therefore, is partly allowed. 16. In the result, the appeal of the assessee is partly allowed.
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