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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Deduction u/s 80 JJAA - the deduction is available for three ...

Case Laws     Income Tax

November 16, 2015

Deduction u/s 80 JJAA - the deduction is available for three consecutive years in respect of the additional employment created by the assessee company during the first year itself i.e. A.Y. 2007-08 and, therefore, the fact that the assessee has employed 1022 new work men during the A.Y. 2009-10 is irrelevant for adjudication of the claim of deduction in respect of employment created by the assessee during the A.Y. 2007-08 - AT

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