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2012 (1) TMI 73 - ALLAHABAD HIGH COURTRelief u/s 89(1) - ex-gratia payment received under VRS scheme – Revenue allowed exemption u/s 10(10C) but denied relief u/s 89(1) – Held that:- Similiar 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 (7) TMI 754 - ALLAHABAD HIGH COURT] and their being no decision to the contrary. Relief u/s 89(1) is also admissible in such a case. Present appeal does not raise any question of law which requires to be decided by this Court – Decided in favor of assessee.
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