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    <title>Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.</title>
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    <description>Retrenchment compensation received under a voluntary retirement scheme was held eligible for exemption under section 10(10B). The Tribunal found the controversy identical to an earlier co-ordinate bench decision on the same scheme and, noting no change in the legal position or factual matrix, followed that precedent. As a result, the assessee&#039;s claim for exemption was accepted and the grounds seeking relief under section 10(10B) were allowed.</description>
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      <title>Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.</title>
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      <description>Retrenchment compensation received under a voluntary retirement scheme was held eligible for exemption under section 10(10B). The Tribunal found the controversy identical to an earlier co-ordinate bench decision on the same scheme and, noting no change in the legal position or factual matrix, followed that precedent. As a result, the assessee&#039;s claim for exemption was accepted and the grounds seeking relief under section 10(10B) were allowed.</description>
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