2009 (12) TMI 1051

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..... T. THANGAL, VICE PRESIDENT: This appeal by the assessee is for the Assessment Year 2006- 07, against the order passed u/s.263 by the Commissioner of Incometax, Bangalore -III, Bangalore. 2. Facts leading to the dispute is as under. During the assessment year under consideration, the Commissioner of Income-tax noticed had paid additional wages of Rs.60,30,143/-. He further noted as per sect .....

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..... 001-02. The assessee further contended that as per sub-section (1) of section 80JJAA, the assessee was entitled to a deduction equal to 30% of additional wages paid to regular workers employed by the assessee in the previous year. The deduction to the extent of Rs.18,09,043/- is 30% of additional wages paid in Assessment Year 2004-05, remaining Rs.14,37,575/- is 30% of the additional wages paid fo .....

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