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2012 (1) TMI 58 - ALLAHABAD HIGH COURTExemption u/s 10(10C) - ex-gratia payment received under VRS scheme – Revenue contending dis-allowance of exemption on ground that employer itself has not given any exemption U/s.10(10C) to its employees – Held that:- Similar controversy is settled by the two Division Bench decisions of this Court in case of CIT vs Harendra Natah Tripathi and CIT vs Subhash Chand Goyal (2010 -TMI - 208707 - ALLAHABAD HIGH COURT) and their being no decision to the contrary, the present appeal does not raise any question of law which requires to be decided by this Court. Further, relief u/s 89(1) is also admissible in such a case – Decided in favor of assessee.
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