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2019 (11) TMI 1768 - AT - Income TaxDeduction u/s 80JJAA - Allowance of deduction for earlier previous years other than the one relevant to the assessment year - HELD THAT:- This Tribunal for assessment year 2007-08 [2015 (7) TMI 1117 - ITAT BANGALORE] held that once new workmen is employed in previous year and works for 300 days in that year, additional wages paid to him is to be allowed as deduction at 30% of such additional wages to him in that year and the same should be allowed as deduction for three assessment years and that such workmen need not be employed for subsequent period to claim deduction under section 80JJAA of the Act. It was held that once deduction is allowed in first year then 30% of such additional wages is to be allowed as deduction in each of subsequent two years. However, for assessment years 2005-06 and 2006-07 [2016 (12) TMI 1887 - ITAT BANGALORE] and for assessment year 2010-11 [2016 (7) TMI 1012 - ITAT BANGALORE] remanded the issue to Ld.AO for fresh consideration - Since the later orders on identical issues were remanded by this Tribunal to Ld.AO for fresh consideration, we deem it fit to restore this issue to Ld.AO for fresh consideration, in accordance with law, as applicable during relevant period.
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