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2010 (10) TMI 746 - HC - Income TaxReopening - Voluntary Retirement Scheme (VRS) - exemption u/s 10(10C) - petitioner's employer RBI had deducted tax at source and disallowed the exemption on the ground that its scheme was not as per the provisions of Rule 2BA of the Income-tax Rules, 1962 - non-recording of reasons - The grounds of challenge are more in the nature of grounds of appeal and therefore cannot be considered
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