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    <title>2008 (4) TMI 714 - Supreme Court</title>
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    <description>Retired employees of a public sector company who had moved to IDA pay scales were held not entitled to dearness relief on pension at Central Government CDA rates as a separate vested benefit. The Court read the pension rules and governing office memoranda together and held that pension had to be computed on the emoluments actually drawn in the IDA scale at retirement. Dearness relief was treated as distinct from pension, and any payment at CDA rates made earlier was characterised as a bona fide mistake that did not create an enforceable right. The claim to a dual benefit therefore failed.</description>
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    <pubDate>Tue, 01 Apr 2008 00:00:00 +0530</pubDate>
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      <title>2008 (4) TMI 714 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=174058</link>
      <description>Retired employees of a public sector company who had moved to IDA pay scales were held not entitled to dearness relief on pension at Central Government CDA rates as a separate vested benefit. The Court read the pension rules and governing office memoranda together and held that pension had to be computed on the emoluments actually drawn in the IDA scale at retirement. Dearness relief was treated as distinct from pension, and any payment at CDA rates made earlier was characterised as a bona fide mistake that did not create an enforceable right. The claim to a dual benefit therefore failed.</description>
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      <pubDate>Tue, 01 Apr 2008 00:00:00 +0530</pubDate>
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