TMI Blog2022 (3) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... e employed for a period of 300 days continuously? HC held that that the same is more an explanatory amendment or a clarificatory amendment which clarifies the methodology of applying Section 80JJ-AA of the Act. If the submission of Sri. K.V.Aravind is accepted, then no employer/assessee would be able to fulfil the requirement of employing its labour/assessee prior to 5th June of that assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2022 - HON'BLE MR. JUSTICE M.R. SHAH AND HON'BLE MRS. JUSTICE B.V. NAGARATHNA For the Petitioner : Mr. Balbir Singh, ASG, Ms. Sunita Sharma, Adv., Mr. Shyam Gopal, Adv., Ms. Chinmayee Chandra, Adv., Mr. Siddhanth Kohli, Adv., Mr. Adit Khorana, Adv., Mr. Raj Bahadur Yadav, AOR For the Respondent : None ORDER Mr. Balbir Singh, learned ASG, has submitted that the High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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