Disallowance of deduction u/s 80JJAA - employment equal to or ...

Case Laws Income Tax

May 21, 2019

Disallowance of deduction u/s 80JJAA - employment equal to or more than 300 days - by allowing the benefit for a new employee who is employed for less than the minimum period during the first year but continues to remain employed for the minimum period in subsequent year - second proviso is clarifactory in nature and is intended to remove the anomaly must be given retrospective effect

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Disallowance of deduction u/s 80JJAA - employment equal to or ...

Case Laws Income Tax

May 21, 2019

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