Chandigarh CAT Judgment (23/01/2019): B. D. Sharma & Others vs. UoI & BSNL – Implementation of Retiral Benefits for BSNL Retirees (2007-2013). Pension and other retiral benefits for employees who retired between 01/01/2007 and 09/06/2013 must be recalculated based on the 78.2% IDA merger, with notional pay fixation applied up to 09/06/2013.