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    <title>Court Affirms Company&#039;s Right to Deduct Severance Pay Expenses u/s 35DDA, Supports Tax Benefit Entitlement.</title>
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    <description>Amortization of expenses u/s 35DDA - Amount paid to employees as severance pay – there is no justification for denying the deduction to the Assessee Company and granting the same as per the provisions of section 35DDA - HC</description>
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