Deductibility of expenditure incurred on VRS - Rule 2BA of the ...
Voluntary Retirement Scheme Expenses Deductibility: Rule 2BA Applies Only with Section 10(10C), Not Section 35DDA.
October 4, 2013
Case Laws Income Tax HC
Deductibility of expenditure incurred on VRS - Rule 2BA of the Rules is attracted and applicable only to a circumstance, where the benefit of Section 10(10C) of the Act is sought for and not in a situation where the provisions of section 35DDA of the Act is called in aid - HC
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