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2012 (8) TMI 974 - AT - Income TaxExtract: .......in holding that employee opted for opted for Exit Option Scheme provided by State Bank of India and State Bank of Patiala and other associated banks are eligible for exemption u/s.10(10C) of the Act. We uphold the same. 6. In the result, the appeal filed by the Revenue is dismissed. Pronounced in the open court on this the 30th day of August, 2012.
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