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    <title>2026 (5) TMI 1468 - ITAT PUNE</title>
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    <description>Relief under section 89(1) was allowed on arrears of salary received after voluntary retirement, because exemption for voluntary retirement compensation under section 10(10C) does not bar a separate claim for tax relief on salary arrears. The Tribunal relied on its earlier decision on similar facts and accepted that the claim was supported by Form 10E, with the quantum of relief not in dispute. The adverse finding of the lower authority was reversed, and the assessee&#039;s claim was upheld.</description>
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      <description>Relief under section 89(1) was allowed on arrears of salary received after voluntary retirement, because exemption for voluntary retirement compensation under section 10(10C) does not bar a separate claim for tax relief on salary arrears. The Tribunal relied on its earlier decision on similar facts and accepted that the claim was supported by Form 10E, with the quantum of relief not in dispute. The adverse finding of the lower authority was reversed, and the assessee&#039;s claim was upheld.</description>
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