{"id":2631,"date":"2018-10-22T06:19:55","date_gmt":"2018-10-22T06:19:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/a-kumarappan-v-cit-2018-257-taxman-318-mad-hc-r-banumurthy-v-cit-2018-257-taxman-578-mad-hc\/"},"modified":"2018-10-22T06:19:55","modified_gmt":"2018-10-22T06:19:55","slug":"a-kumarappan-v-cit-2018-257-taxman-318-mad-hc-r-banumurthy-v-cit-2018-257-taxman-578-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/a-kumarappan-v-cit-2018-257-taxman-318-mad-hc-r-banumurthy-v-cit-2018-257-taxman-578-mad-hc\/","title":{"rendered":"A.Kumarappan v. CIT (2018) 257 Taxman 318  (Mad.)(HC) R. Banumurthy v.CIT ( 2018) 257 Taxman 578 ( Mad) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ;<strong>e<\/strong>mployee of bank having opted for voluntary retirement under Voluntary Retirement Scheme was eligible for exemption. Followed Chandra Ranganathan v.CIT ( 2010) 326 ITR 49 (SC) and CIT\u00a0 v. Koodathil Kalyatan Ambuakshan ( 2009) 309 ITR 113 ( Bom) (HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(10C) : Public sector companies &#8211; Voluntary retirement scheme &#8211; Employee of bank having opted for voluntary retirement under Voluntary Retirement Scheme was eligible for exemption.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2631","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Gr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2631"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2631\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}