Monday, 28 April 2014

NEW TAX DEDUCTION FOR IT & ITES COMPANIES

S. 80JJAA --Industrial undertaking--Special deduction--Deduction in respect of employment of new workmen--Assessee engaged in development and manufacture of software covered within definition of industrial undertaking--Payments to workmen not employed in supervisory capacity--Assessee entitled to deduction-- OnMobile Global Ltd. v. Additional CIT (Bangalore) . . .31 ITR  348 (ITAT)

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