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Exemption u/s 10(10C) upheld for Kirloskar Copeland Ltd. employees; VRS complies with Rule 2BA conditions.

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....Entitlement for claim of exemption u/s 10(10C) - all the conditions of Rule 2BA are fulfilled in the VRS Scheme framed by the employer company i.e. Kirloskar Copeland Ltd. and both the authorities below are not justified in denying the benefit of exemption to these employees - AT....

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