Deduction u/s.80JJAA - Whether there is any distinction between ...
Deduction u/s 80JJAA: No Distinction Between Salary and Wages for Software Industry Employees Providing Technical Services.
October 30, 2019
Case Laws Income Tax AT
Deduction u/s.80JJAA - Whether there is any distinction between salary and wages and whether monies paid to a person working in software industry cannot be termed as “Wages”? - There is no distinction - the employees employed in software development industry render technical services and not services in the nature of supervisory or management character - Deduction allowed.
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