https://www.taxtmi.com/caselaws?id=266965 The Tribunal allowed the assessee's appeal regarding the disallowance of expenditure under VSS, as the scheme was deemed compulsory, making the deduction applicable under section 35DDA. The Tribunal also upheld the deletion of the penalty under Section 271(1)(c) of the IT Act, as the disallowance was overturned, leading to the dismissal of the Revenue's appeal. en-us Tue, 22 Sep 2015 00:00:00 +0530 Tue, 27 Oct 2015 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266965 The Tribunal allowed the assessee's appeal regarding the disallowance of expenditure under VSS, as the scheme was deemed compulsory, making the deduction applicable under section 35DDA. The Tribunal also upheld the deletion of the penalty under Section 271(1)(c) of the IT Act, as the disallowance was overturned, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266965