To claim deduction u/s. 35DDA for VRS , compliance with rule 2BA not mandatory

IN THE ITAT BANGALORE BENCH ‘A’ State Bank of Mysore Versus Commissioner of Income-tax (Appeals)(LTU), Bangalore IT Appeal No. 890 (Bang.) of 2011 [Assessment year 2007-08] September 21, 2012 ORDER George George K, Judicial Member   This appeal instituted by the assessee is directed against the order of the CIT, LTU, Bangalore passed under section 263 of the Act dated 12.8.2011. The relevant assessment year is 2007-08. 2. The grounds of appeal raised read as follows:-  1.  Initiating proceedings under section 263 of the Income-tax Act, 1961. (a)  The learned Co...