To Claim deduction u/s. 35DDA, VRS need not be in compliance of condition of rule 2BA of Income-tax Rules, 1962

Advertisement HIGH COURT OF DELHI Commissioner of Income-tax versus Sony India (P.) Ltd. IT APPEAL NOS. 1178 & 1182 OF 2011 C.M. NOS. 8667 & 8669 OF 2012 SEPTEMBER 10, 2012 ORDER C.M. No. 8667/2012 in ITA 1178/2011 C.M. No. 8669/2012 in ITA 1182/2011 1. By order dated 20th March, 2012, we had admitted the present appeal on the following substantial question of law- “Whether the Income Tax Appellate Tribunal was right in deleting the additions made by the Assessing Officer on the basis of the report submitted by the Transfer Pricing Officer?” 2. However, we did not admit ...