Supreme Court · 1990 INSC 208 · Decided 20 July 1990
Shashikant Laxman Kale and ANR. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 208 · [1990] 3 S.C.R. 441
- Case number
- WRIT PETITION (CIVIL) No. 136/1989
- Decided
- 20 July 1990
- Bench
- M.N. VENKATACHALIAH, N.D. OJHA, J.S. VERMA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14; Income Tax Act
Headnote
Income Tax Act, 1961: Chapter Ill-Section 10.-Clause (10-C) -Scope and Constitutional validity of-Public Sector Companies­ Employees-Voluntary Retirement-"Golden hand-shake'' to emplo­ yees-Exemption from income-tax-Held clause ( 10-C) does not include employees of a private sector at the time of voluntary retire­ ment-Exemption from tax under clause ( 10-C) of Section JO of Income Tax Act, J96~Exclusion of non-public sector employees from clause ( 10-C) and consequent denial of benefit of tax exemption-Held public sector employees constitute a distinct class-Clause (
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