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1989 (5) TMI 80 - AT - Income TaxExtract: .......se of CIT v. R.J. Shahney 1986 159 ITR 160. According to this decision the provisions of section 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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