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TMI Blog2019 (11) TMI 1768X X X X Extracts X X X X X X X X Extracts X X X X ..... l for assessment year 2007-08 [ 2015 (7) TMI 1117 - ITAT BANGALORE] held that once new workmen is employed in previous year and works for 300 days in that year, additional wages paid to him is to be allowed as deduction at 30% of such additional wages to him in that year and the same should be allowed as deduction for three assessment years and that such workmen need not be employed for subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant : Smt Suman Lunkar, CA ORDER PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal has been filed by revenue against order dated 08/07/16 passed by Ld. CIT (A)-5, Bangalore for assessment year 2011-12 on following grounds of appeal: "1. The order of the CIT(A)-5, Bangalore is opposed to the law and not on the facts and circumstances of the case. 2.Whether the CIT(A) is right, in law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been claimed by assessee in respect of employment of new workmen during previous which is not provided suggestive in the provisions. The Ld.AO therefore, disallowed excess deduction claimed in computation amounting to Rs.3,14,48,959/-. 3. Aggrieved by addition made by Ld.AO, assessee preferred appeal before Ld.CIT(A) who allowed the claim of assessee. 4. Aggrieved by order of Ld.CIT(A), revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is allowed in first year then 30% of such additional wages is to be allowed as deduction in each of subsequent two years. However, for assessment years 2005-06 and 2006-07 in ITA Nos. 151 and 152/B/2016 vide order dated 16/12/16 and for assessment year 2010-11 in ITA (TP)A No.163/B/2015 vide order dated 24/06/16 remanded the issue to Ld.AO for fresh consideration. Since the later orders on i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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