https://www.taxtmi.com/caselaws?id=35476 The High Court upheld the assessee's right to claim both exemption under section 10(10C) and relief under section 89(1) for amounts received under a voluntary retirement scheme. The court emphasized the broad definition of "salary" under section 17, encompassing payments under such schemes, and the purpose of relief under section 89(1) to alleviate tax burden due to progressive tax rates. Consequently, the High Court dismissed the Revenue's appeal, affirming the assessee's entitlement to both benefits for the amount received under the voluntary retirement scheme. en-us Thu, 23 Apr 2009 00:00:00 +0530 Tue, 09 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35476 The High Court upheld the assessee's right to claim both exemption under section 10(10C) and relief under section 89(1) for amounts received under a voluntary retirement scheme. The court emphasized the broad definition of "salary" under section 17, encompassing payments under such schemes, and the purpose of relief under section 89(1) to alleviate tax burden due to progressive tax rates. Consequently, the High Court dismissed the Revenue's appeal, affirming the assessee's entitlement to both benefits for the amount received under the voluntary retirement scheme. Case-Laws Income Tax Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35476