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    <title>2009 (12) TMI 1032 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=282835</link>
    <description>The Supreme Court held that the respondent could not switch to the pension scheme after a long delay of 22 years, having consciously chosen not to exercise the option during service. The Court emphasized the need to adhere to specified timelines and avoid unjust double benefits. Criticizing the Tribunal&#039;s direction to consider the representation, the Court highlighted that stale issues should not be revived, rejecting the respondent&#039;s claim due to significant delay. The Court also clarified that equality principles do not apply negatively, barring claims based on irregularly granted benefits. The appeal was allowed, dismissing the respondent&#039;s application and reinforcing timely exercise of options and rejection of stale claims.</description>
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    <pubDate>Tue, 08 Dec 2009 00:00:00 +0530</pubDate>
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      <title>2009 (12) TMI 1032 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=282835</link>
      <description>The Supreme Court held that the respondent could not switch to the pension scheme after a long delay of 22 years, having consciously chosen not to exercise the option during service. The Court emphasized the need to adhere to specified timelines and avoid unjust double benefits. Criticizing the Tribunal&#039;s direction to consider the representation, the Court highlighted that stale issues should not be revived, rejecting the respondent&#039;s claim due to significant delay. The Court also clarified that equality principles do not apply negatively, barring claims based on irregularly granted benefits. The appeal was allowed, dismissing the respondent&#039;s application and reinforcing timely exercise of options and rejection of stale claims.</description>
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      <pubDate>Tue, 08 Dec 2009 00:00:00 +0530</pubDate>
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