https://www.taxtmi.com/caselaws?id=313234 Employees who opted for the Special Voluntary Retirement Scheme, 2004 were entitled to pension under the General Insurance (Employees) Pension Scheme, 1995 where the requisite qualifying service under paragraph 14 was completed. The Special Voluntary Retirement Scheme expressly granted pension as a benefit and excluded only the additional notional five years of service, so the pension scheme had to be read contextually with the special scheme. The expression "retirement" in the pension scheme was not confined mechanically to superannuation alone and was construed to include retirement under the special voluntary retirement scheme. As a beneficial pension provision, it was given a liberal interpretation in favour of pension eligibility. en-us Fri, 10 Jan 2014 00:00:00 +0530 Mon, 01 Apr 2024 18:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313234 Employees who opted for the Special Voluntary Retirement Scheme, 2004 were entitled to pension under the General Insurance (Employees) Pension Scheme, 1995 where the requisite qualifying service under paragraph 14 was completed. The Special Voluntary Retirement Scheme expressly granted pension as a benefit and excluded only the additional notional five years of service, so the pension scheme had to be read contextually with the special scheme. The expression "retirement" in the pension scheme was not confined mechanically to superannuation alone and was construed to include retirement under the special voluntary retirement scheme. As a beneficial pension provision, it was given a liberal interpretation in favour of pension eligibility. Case-Laws Indian Laws Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313234