2015 (5) TMI 75

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....n,JJ. For the Appellant : Mr Tejveer Singh For the Respondent : Mr Mandar Vaidya ORDER 1. Having heard both sides, we find that the only question of law and proposed by the Revenue has been answered by this Court repeatedly. The two questions of law arising out of the Tribunal order dated 1st January, 2013, and for assessment year 2008-09 read as under: "Whether on the facts and circumstances....

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.... so that unwanted personnel could seek voluntary retirement thereby enabling the public sector to achieve the true object for which it was established. The guidelines for implementing the scheme under section 10(10C) are laid down in Rule 2BA of the Income Tax Rules, 1962. The Reserve Bank of India had formulated one Optional Early Retirement Scheme and the amounts paid under this scheme, therefor....