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1. Payment on account of Voluntary Retirement Scheme (VRS) - It is seen that section 35DDA has been inserted by the Finance Act, 2001 providing for amortization of...

2. Voluntary Retirement Scheme (VRS) u/s 35DDA - merely because payment of more than Rs. 5 lakhs is made would not mean that the schemes are not in conformity with Rule 2BA...

3. Applicability of Section 35DDA - VRS - It may be a different thing that the government persuaded or pressurized all the employees to accept the scheme giving threat of...

4. Deductibility of expenditure incurred on VRS - Rule 2BA of the Rules is attracted and applicable only to a circumstance, where the benefit of Section 10(10C) of the Act...

5. Deduction u/s 35DDA - Retrenchment compensation paid on the closure of the assessee's manufacturing unit in Kalamassery - one unit out of three closed down - claim of...

6. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

7. Depreciation on Goodwill - depreciation on Customer Relationship (CR) & Vendor Relationship (VR) considering them to fall under Any other business or commercial rights...

8. Disallowance of expenditure incurred under Voluntary Retirement Scheme (VRS) - AO has not examined the details as per the directions of the DRP and has made disallowance...

9. Period of liability - UPTT - assessing authority in fact, had passed an order granting remission of the tax since the assessee had not collected tax from its customers -...

10. TDS - assessing authority has issued certificates authorizing the payment without deduction of tax - payer cannot be treated as an assessee in default even if tax is...