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2013 (12) TMI 297 - AT - Income TaxDepreciation on block of assets – Asset not put to use – Manufacturing activity not carried out during the year - Held that:- The facts of the year under consideration and assessment year 2004-05 are identical - The Assessing Officer is not justified in taking a view inconsistent with the view taken by the Department in AY 2004-05 – Decided in favour of assessee. Applicability of Section 35DDA – Payment under the Voluntary Separation Scheme - Held that:- All the conditions specified u/s 35DDA were satisfied by the scheme - The assessee had incurred the expenditure by way of payment to its employees - The payment was under the scheme framed by the employer - The scheme is voluntary and not compulsory based on the fact - "The Govt. of India has decided to close the business and the scheme is not voluntary in nature, it is compulsory and is to be opted by all the employees and if it is not availed by certain employees then in that circumstance those employees will be compulsorily retrenched." - It may be a different thing that the government persuaded or pressurized all the employees to accept the scheme giving threat of retrenchment - It is voluntary because only when a scheme is voluntary, there is question of anybody opting to avail or not to avail - The Revenue itself has allowed the deduction in the earlier year – Decided against Revenue.
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