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Case Law Details

Case Name : Sony India Pvt. Ltd. Vs. ACIT (ITAT Delhi)
Related Assessment Year : 2005- 06
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Delhi ITAT in the case of Sony India Pvt. Ltd. Vs. ACIT [I.T.A. Nos. 4008, 4114 & 4994(Del)/2010] held that deduction in respect of expenses incurred pursuant to a Voluntary Retirement Scheme can be claimed under section 35DDA of the Income-tax Act, 1961  even if the scheme is not in accordance with the guidelines prescribed under section10 (10C) of the Act read with Rule 2BA of the Income-tax Rules, 1962.

Section 35DDA of the Act provides for deduction of expenses incurred on VRS over a

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