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Income Tax - Highlights / Catch Notes

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Deduction u/s.80JJAA - Whether there is any distinction between ...

Case Laws     Income Tax

October 30, 2019

Deduction u/s.80JJAA - Whether there is any distinction between salary and wages and whether monies paid to a person working in software industry cannot be termed as “Wages”? - There is no distinction - the employees employed in software development industry render technical services and not services in the nature of supervisory or management character - Deduction allowed.

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