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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