https://www.taxtmi.com/caselaws?id=213966 Section 35DDA was treated as a self-contained deduction provision, so Rule 2BA conditions were not read into it; VRS expenditure was allowed, while related closure and restructuring costs were treated as capital but permitted in instalments. Printers, UPS and switches qualified for the higher computer depreciation rate, but depreciation on assets of the closed Dharuhera unit was denied because ownership and business use after transfer were not established. Advertisement and sales promotion expenses were held to be revenue in nature and fully deductible. Sales tax paid under protest remained deductible under section 43B because payment was made within time. en-us Fri, 08 Apr 2011 00:00:00 +0530 Wed, 22 Jul 2026 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213966 Section 35DDA was treated as a self-contained deduction provision, so Rule 2BA conditions were not read into it; VRS expenditure was allowed, while related closure and restructuring costs were treated as capital but permitted in instalments. Printers, UPS and switches qualified for the higher computer depreciation rate, but depreciation on assets of the closed Dharuhera unit was denied because ownership and business use after transfer were not established. Advertisement and sales promotion expenses were held to be revenue in nature and fully deductible. Sales tax paid under protest remained deductible under section 43B because payment was made within time. Case-Laws Income Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213966