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2016 (12) TMI 1887 - ITAT BANGALOREDeduction u/s 80JJAA - whether the new employees, being software engineers, were eligible for the said deduction as they did not come within the ambit of the term ‘workman’? - New workman employed for period of 300 days in relevant previous year are eligible for deduction u/s 80JJAA and no reference to new employees employed in the preceding year is made in the section - HELD THAT:- From the Para re-produced from the order of the Tribunal in assessee’s own case for assessment year 2010-11 [2016 (7) TMI 1012 - ITAT BANGALORE] we find that the Tribunal has followed the earlier Tribunal order in assessee’s own case for the assessment year 2007-08 to 2009-10 and thereafter, the Tribunal has restored the matter back to the file of the AO for fresh decision in accordance with law. Accordingly, in the present year also, we set aside the order of the ld. CIT(A) on this issue and restore this matter back to the file of the AO for fresh decision in accordance with law with same directions as were given by the tribunal in assessment year 2010-11.
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