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2022 (7) TMI 1367 - AT - Income TaxValidity of order passed u/s. 92CA(3) - Time limit for completion of assessments and reassessments - HELD THAT:- We hold that the adjustment proposed by the TPO in the order passed under section 92CA on account of adjustment on account of transfer pricing adjustment arising from the determination of the ALP of the international transactions to be time barred order, cannot be sustained. All issues raised by assessee on the grounds of appeal allowed. Disallowance of deduction u/s 80 JJAA - disallowance u/s 80JJAA in respect of additional wages paid to the employees working in 10A units read with section 80A(4) - HELD THAT:- As decided in own case [2021 (11) TMI 1129 - ITAT BANGALORE] the assessee had claimed deduction in respect of employees, who had joined as engineers in their respective field such as systems engineer, test engineer, software design engineer, IC design engineer, lead engineer etc. A cursory perusal of those lists establishes that the assessee had claimed deduction in respect of the engineers employed not in the category of supervisory control. All these details were filed before the AO during assessment proceedings. These facts were not properly considered by the AO. Further, from the order of the CIT(A), it is seen that he had taken note of the notification issued by the Government of Karnataka and concluded that as per the notification issued, the assessee company engaged in the development of software is covered by the Industrial Disputes Act, 1947. Further it is not the case of the Revenue that the assessee did not fulfil the conditions extracted elsewhere in this order. Considering all those factual matters we do not find any infirmity in the order of CIT(A) according relief to the assessee. In fact he had clarified the relevant portions related to Industrial Disputes Act, 1947 and IT Act while granting relief to the asssessee The facts and circumstances under which the disallowance in made in the present year is similar with the assessment year 2100-12. Respectfully following the above view, we direct the Ld.AO to consider the claims in accordance with the observations of this Tribunal in assessee’s own case in the preceding assessment years.
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