Severance pay of employees allowable under Sec. 35DDA when assessee had just outsourced its producti

IT : Where assessee having transferred its manufacturing facility of alcoholic beverages to another company, claimed deduction of severance pay of employees in terms of section 35DDA, in view of fact that it was a case of running its business more efficiently and not a case of closure of business, assessee's claim for deduction was to be allowed