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    <title>2019 (2) TMI 2105 - Supreme Court (LB)</title>
    <link>https://www.taxtmi.com/caselaws?id=314028</link>
    <description>The SC held that employees who availed Voluntary Retirement Scheme were not entitled to pension as the period of unauthorized absence without salary could not be included in pensionable service. The court applied literal interpretation of pension rules, stating that only periods with payable leave salary count toward pensionable service. The employees were governed by Contributory Provident Fund Scheme, not pension rules, when VRS was implemented. The pension scheme was introduced months before VRS but not implemented until 1995. The court set aside the lower court&#039;s order and allowed the appeal, ruling that qualifying service for VRS cannot be automatically imported into pension entitlement contrary to pension rule provisions.</description>
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    <pubDate>Tue, 26 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (2) TMI 2105 - Supreme Court (LB)</title>
      <link>https://www.taxtmi.com/caselaws?id=314028</link>
      <description>The SC held that employees who availed Voluntary Retirement Scheme were not entitled to pension as the period of unauthorized absence without salary could not be included in pensionable service. The court applied literal interpretation of pension rules, stating that only periods with payable leave salary count toward pensionable service. The employees were governed by Contributory Provident Fund Scheme, not pension rules, when VRS was implemented. The pension scheme was introduced months before VRS but not implemented until 1995. The court set aside the lower court&#039;s order and allowed the appeal, ruling that qualifying service for VRS cannot be automatically imported into pension entitlement contrary to pension rule provisions.</description>
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      <pubDate>Tue, 26 Feb 2019 00:00:00 +0530</pubDate>
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