Section 12 in Income Tax Rules, 1962 [Entire Act]
section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, section 115JB, [section 115JC] [Inserted by the Income-tax (Twenty
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1 - 10 of 408 (0.51 seconds)Section 80JJAA in The Income Tax Act, 1961 [Entire Act]
Section 80JJAA in The Income Tax Act, 1961
80JJAA. [ Deduction in respect of employment of new employees. [Substituted by Act 28 of 2016, section ... section 80JJAA (w.e.f. 1-4-2017).]
(1) Where the gross total income of an assessee to whom section 44AB applies, includes any profits
Section 29 in The Finance Act, 2018 [Entire Act]
Section 29 in The Finance Act, 2018
29. Amendment of section 80JJAA.
- In section 80JJAA of the Income-tax Act, in the Explanation occurring after
Section 115BAA in The Income Tax Act, 1961 [Entire Act]
Deductions in respect of certain incomes" other than the provisions of section 80JJAA; (ii) without set off of any loss carried forward or depreciation from
Dcit, vs M/S Sap Labs India Pvt. Ltd.,, Bangalore on 6 April, 2018
Disallowing:
(i) Rs.18,07,31,409/- u/s 80JJAA
(ii) Interest of Rs.2,99,06,766/- on a loan and
(iii) rent ... case the software engineers in
respect of whom deduction under s. 80JJAA has been
claimed have not been employed in a supervisory capacity
even though
Section 115BA in The Income Tax Act, 1961 [Entire Act]
Deductions in respect of certain incomes" other than the provisions of section 80JJAA; (ii) without set off of any loss carried forward from any earlier
Section 23 in Finance Act, 2015 [Entire Act]
Section 23 in Finance Act, 2015
23. Amendment of section 80JJAA.
- In section 80JJAA of the Income-tax Act, with effect from
Honeywell Technology Solutions Lab ... vs Dcit, Bangalore on 12 July, 2019
holding that the assessee
company is eligible for deduction u/s 80JJAA in respect of
additional wages paid to software engineers employed
without appreciating ... mentioned by the learned AR, Finance Act,
2013 amended Sub- sec.80JJAA , the words "manufacture or production of an
article nr thing
Section 115BAB in The Income Tax Act, 1961 [Entire Act]
Deductions in respect of certain incomes" other than the provisions of section 80JJAA; (ii) without set off of any loss or allowance for unabsorbed depreciation
Rajesh Kumar Agarwal, Jaipur vs Dcit, Circle 1, Jpr on 17 April, 2023
that AO ( CPC ) has erred in disallowing the deduction u/s 80JJAA
amounting to Rs. 762810/- u/s 143(1)(a) and simultaneously ... Assessee claimed
deduction amounting to Rs 7,62,815/- u/s 80JJAA of the I.T Act,
1961. He complied with and eligible