Payment on account of Voluntary Retirement Scheme (VRS) - It is ...

Section 35DDA Amortization Rules Not Applicable for Pre-Enactment Assessment Years.

July 9, 2020

Case Laws Income Tax AT

Payment on account of Voluntary Retirement Scheme (VRS) - It is seen that section 35DDA has been inserted by the Finance Act, 2001 providing for amortization of expenditure incurred on Voluntary Retirement Scheme. The assessment year under consideration is prior to the insertion of section 35DDA and hence cannot rule the position.

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Payment on account of Voluntary Retirement Scheme (VRS) - It is ...

Section 35DDA Amortization Rules Not Applicable for Pre-Enactment Assessment Years.

July 9, 2020

Case Laws Income Tax AT

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