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    <title>2021 (1) TMI 414 - KERALA HIGH COURT</title>
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    <description>The Court held in favor of the appellant, ruling that they were entitled to deductions claimed under the Income Tax Act for amounts received under a Voluntary Retirement Scheme. The Court set aside previous judgments, directing a refund of any amounts paid due to the denial of deductions and relief under specified sections. The appellant&#039;s petition was allowed without costs, emphasizing that the appellant need not pursue alternative remedies as clarified by a Division Bench judgment.</description>
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      <description>The Court held in favor of the appellant, ruling that they were entitled to deductions claimed under the Income Tax Act for amounts received under a Voluntary Retirement Scheme. The Court set aside previous judgments, directing a refund of any amounts paid due to the denial of deductions and relief under specified sections. The appellant&#039;s petition was allowed without costs, emphasizing that the appellant need not pursue alternative remedies as clarified by a Division Bench judgment.</description>
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