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    <title>2026 (7) TMI 292 - ITAT AHMEDABAD</title>
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    <description>Compensation received under the BSNL voluntary retirement scheme was treated as retrenchment compensation and held eligible for exemption under section 10(10B) of the Income-tax Act, 1961. The Tribunal followed earlier co-ordinate bench decisions involving the same scheme and the same exemption provision, and on that basis accepted the assessee&#039;s claim. Consequential relief was granted, and the issue was decided in favour of the assessee.</description>
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