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1989 (5) TMI 82 - ITAT AHMEDABAD-CExtract: .......(1986) 54 CTR (Mad) 360 (1986) 159 ITR 160 (Mad). According to this decision the provisions of s. 10(10AA) are applicable even in case of voluntary retirement on account of resignation. Therefore, following this decision we hold that the exemption is available to the assessee. This ground is also rejected. 7. In the result, the appeal is dismissed.
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