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TMI Blog2023 (9) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... in case of other industries and 150 days in the case of apparel industries, by inserting a proviso with effect from 01.04.2017 In Texas Instruments [ 2021 (4) TMI 1049 - KARNATAKA HIGH COURT] this court has held that if an employer were to have the workmen on or after 5th June, he would not be entitled for claiming the benefit. It is also noted that in another similar case, Bosch Ltd, [ 2016 (11) TMI 375 - ITAT BANGALORE] ITAT has held that the assessee therein was entitled to the benefit of the said provision so long as employee had worked for 300 days, even if the said period was split into two blocks namely, assessment year or financial year. After considering the aspect of working for 300 days in the previous year, this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f these appeals, though five questions are admitted, the following two questions arise for consideration. The same is not disputed by Shri Sanmathi. The said questions of law read as follows: (a) a new regular workman is required to be employed for a period of 300 days or more in the previous year in which he is employed, for computing the entitlement of the deduction under Section 80JJAA of the Act? (b) the Tribunal was right in holding that the Appellant was not entitled for the deduction under Section 80JJAA of the Act in respect of new regular employees, employed on permanent basis, solely on the ground that they were employed for less than 300 days during the relevant previous year? 4. Learned Senior Advocate submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viso for relevant assessment year is unambiguous to the effect that a workman would fall under a definition of regular workmen only if he had worked for 300 days during the previous year. He further contended that benefit under Section 80AA-JJ of the Act being in the form of an incentive can be extended only when an assessee fully complies with statutory provision. He submitted that Form No. 10DA which is required to be filed under Section 80JJ-AA of the Act also does not have any column in respect of an employee employed during the preceding year. Thus, intention of the Revenue is unambiguous to the effect that employee ought to have compulsorily worked for 300 days. Thus, supporting the order passed by the A.O., Shri Sanmathi sought for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an incentive extended to the industries. In Texas Instruments, this court has held that if an employer were to have the workmen on or after 5th June, he would not be entitled for claiming the benefit. It is also noted that in another similar case, Bosch Ltd, Vs. Asst. CIT [2016] 74 taxmann.com 161 the ITAT has held that the assessee therein was entitled to the benefit of the said provision so long as employee had worked for 300 days, even if the said period was split into two blocks namely, assessment year or financial year. It was contended by Shri Suryanarayana that this view taken by the ITAT has been accepted by the Revenue and this submission was not controverted by Shri Sanmathi. 12. After considering the aspect of working fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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