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Commissioner of Income Tax - III, Pune Versus Shri Ramesh Dattatraya Kulkarni, Late Uma Pramod Deshpande, Shri Shirish Madhav Upadhye

2015 (5) TMI 75 - BOMBAY HIGH COURT

Terms and conditions of Exit Option Scheme of RBI - Voluntary retirement scheme - exemption u/s 10(10C) - whether Exit Option Scheme of RBI were different from the terms and conditions of Exit Option Scheme framed by SBI as held by ITAT - Held that:- .....

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. The guidelines for implementing the scheme under section 10(10C) are laid down in Rule 2BA of the Income Tax Rules, 1962. The Reserve Bank of India had formulated one Optional Early Retirement Scheme and the amounts paid under this scheme, therefor .....

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vour of the assessee. - Income Tax Appeal No.1494 of 2013, Income Tax Appeal No.1495 of 2013, Income Tax Appeal No.1498 of 2013 - Dated:- 9-4-2015 - S. C. Dharmadhikari And A. K. Menon,JJ. For the Appellant : Mr Tejveer Singh For the Respondent : Mr .....

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assessment year 2008-09 read as under: "Whether on the facts and circumstances of the case and in law the Hon'ble ITAT is correct in not appreciating that the terms and conditions of Exit Option Scheme of RBI were different from the terms an .....

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I's Exit Option Scheme?" 2. We find that these questions are proposed and projected repeatedly by the Revenue. This Court had an occasion to consider them in the case of Commissioner of Income Tax vs. Koodathil Kallyatan Ambujakshan (2009) 3 .....

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object for which it was established. The guidelines for implementing the scheme under section 10(10C) are laid down in Rule 2BA of the Income Tax Rules, 1962. The Reserve Bank of India had formulated one Optional Early Retirement Scheme and the amoun .....

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