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    <title>2011 (4) TMI 469 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court upheld the assessee&#039;s right to exemption under Section 10(10C) of the Income Tax Act, 1961 for a Voluntary Retirement Scheme. It relied on the interpretation set by the Bombay High Court, emphasizing consistency in judicial decisions across different High Courts regarding similar schemes. The judgment reinforced the importance of legal precedents in tax matters and affirmed the assessee&#039;s entitlement to the exemption under Section 10(10C) based on established judicial interpretations.</description>
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