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2019 (4) TMI 2120 - AT - Income TaxDisallowance of deduction u/s 80JJAA - Interpretation of Sec. 80JJAA as it existed at the relevant point of time - definition of “regular workman”[Excluding workman employed for a period of less than 300 days] - AO noticed that only 24 workman has completed 300 days of employment during the year under consideration and accordingly restricted the deduction - HELD THAT:- Legislature has made its intention clear in sub.sec.(3) of substituted sec.80JJAA, which is made applicable from AY 2017-18. Hence the provisions of sec.80JJAA as it stood at the relevant point of time alone are applicable for determining the quantum of deduction. Hence the provisions of sec.80JJAA as applicable to AY 2013-14, which was extracted alone should be considered for examining the claim of the assessee. We find force with the submission of the assessee. In our view, the AO should have confronted the workings made by him. Since the same was not furnished, it was also not clear as to whether the AO has allowed deduction on the wages paid to new regular workmen employed in the earlier two years. Since all these aspects require examination, we restore this issue to the file of the AO for determining the correct quantum of deduction in the light of discussions made supra. We also direct the AO to furnish the workings made by him and also allow opportunity to the assessee to present its case. The order passed by CIT(A), to the above said extent, would stand modified
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