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1999 (4) TMI 28 - DELHI HIGH COURTExtract: .......proval order that the scheme was approved operative from November 16, 1993, till March 31, 1994. Thus, it is clear that the appellant s retirement and payment received by him were not under an approved scheme, which is a sine qua non for availing of the exemption under section 10(10C) of the Income-tax Act. The appeal has no merit and is dismissed.
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