2007 (10) TMI 635

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..... is court on the ground that the respondent No. 1 had made deductions from the amount received under the V.R.S. Scheme which will be in contravention of Section 10(10C) as also Section 89 of the Income Tax Act. In so far as those provisions are concerned, the learned Division Bench of this court in CIT Vs.Nagesh Devidas Kulkarni,(2007) 291 ITR 407 (Bom) has taken a view that under section 10(10C) i .....

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