2020 (1) TMI 342 - SCH - Income Tax

Penalty u/s 271(1)(C) - deduction u/s 80IA(4)(iv) rejected - Amounts paid to the employees under the Voluntary Retirement Scheme - whether such expense was an allowable expense or not? - HELD THAT - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition after condoning the delay. Pending applications were disposed of. (Case: 2020 (1) TMI 342 - SC Order)