Jamila Martins vs Income Tax Department on 23 June, 2025
(vii) He further states that the CBDT vide its letter dated
22.07.2009 fixed the cutoff date for reckoning the tenure of
working for 10 years or more as the date of the judgment of the
Apex Court in the Uma Devi case, i.e. 10.04.2006. The
applicant had not completed 10 years of service as on the cutoff
date and hence she was not regularized.