https://www.taxtmi.com/caselaws?id=219274 The Tribunal partly allowed the appeal, directing the Assessing Officer to allow the deduction under section 35DDA for payments made to employees under the Exit Option Scheme. The Tribunal clarified that compliance with Rule 2BA is not mandatory for deductions under section 35DDA, indicating legislative intent to keep the voluntary retirement scheme open-ended without restrictions. en-us Fri, 21 Sep 2012 00:00:00 +0530 Sun, 09 Dec 2012 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219274 The Tribunal partly allowed the appeal, directing the Assessing Officer to allow the deduction under section 35DDA for payments made to employees under the Exit Option Scheme. The Tribunal clarified that compliance with Rule 2BA is not mandatory for deductions under section 35DDA, indicating legislative intent to keep the voluntary retirement scheme open-ended without restrictions. Case-Laws Income Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219274