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![Ex-Gratia Payments made in connection with VRS due to Closure of Business is Deductible u/s 37(1): ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Ex-Gratia Payments made in connection with VRS due to Closure of Business is Deductible u/s 37(1): ITAT Kolkata [Read Order]")
Ex-Gratia Payments made in connection with VRS due to Closure of Business is Deductible u/s 37(1): ITAT Kolkata [Read Order]
In DCIT v. M/s Linde India Ltd, the ITAT Kolkata bench held that ex-gratia/additional Payments made by a company in connection with VRS due to closure...