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Claim of deduction u/s. 80JJAA - additional wages paid during ...


Court Rules Partial Denial of Section 80JJAA Deduction for Additional Wages Unjustified; Entire Deduction Should be Reassessed.

December 10, 2022

Case Laws     Income Tax     AT

Claim of deduction u/s. 80JJAA - additional wages paid during the year - In case the AO has denied the total deduction u/s. 80JJAA of the Act for incorrect report furnished by the assessee then situation may have been different but in the instant case on the basis of the said report part of the claim has been allowed and part of the claim has been denied which in our considered opinion was not correct on the part of lower authorities. - AT

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