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    <description>The Tribunal dismissed the revenue&#039;s appeals, affirming the CIT(A)&#039;s decision to grant relief to the assessees under Section 89(1) in addition to the exemption under Section 10(10C). The issue was determined in line with decisions from the Madras and Karnataka High Courts, recognizing voluntary retirement as a form of termination eligible for relief under Section 89(1).</description>
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