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2010 (9) TMI 1098 - AT - Income TaxExtract: ....... findings of the CIT(A). In the facts and circumstances, I find that the optional early retirement scheme of SBI also satisfied the conditions of rule 2BA. Accordingly, I hold that the receipts thereunder were eligible for exemption u/s 10(10C) of the Act. 5. In the result, the appeal is allowed. Pronounced in the open court on 28th September 2010.
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