RBI Employees Retiring under OERS Eligible for Section 10(10C) Tax Deduction; Voluntary Tax Payment Not Justified.

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....Entitlement to the benefit of deduction u/s.10(10C) - RBI employees retiring under OERS - The fact that the Assessee voluntarily offered the sum in question to tax cannot be the basis to sustain the levy of tax. - Deduction to be allowed by rectifying the order u/s 154 - AT....