Taxpayer's Claim for Commuted Pension Allowed: Assessing Officer's Disallowance u/s 10(10A)(ii) Overturned.

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....Disallowance u/s 10(10A)(ii) - Commuted Pension - Though, generally the retrial benefits are paid on retirement from service, however, under certain circumstances, employment may be continued subject to payment of retrial benefits - AO was not justified in disallowing the claim of the assessee u/s 10(10A)(ii).....