action of the DCIT in not granting the
deduction u/s 80JJAA in respect of the
workmen who were employed y the appellant
during ... Ground 5 pertaining to non-granting of deduction u/s
80JJAA in respect of workmen employed by the appellant
working for less than 300 days
M/S Sap Labs India Private Limited , ... vs Assessee on 30 June, 2016
IT(TP
erred in directing that the
deduction under sec. 80JJAA be given as directed
by CIT(A) for asstt. Year 2004-05."
2. The assessee ... depreciation on Peak and Place Machine &
(iv) deduction U/s 80JJAA of the Act.
4. The ld. CIT(A) has dealt with these issues
Introduction Of The Taxation Laws (Amendment) Bill, 2016. on 10 August, 2016
Sixteenth Loksabha
an
Disallowance of Rs.74,08,961/- under the provisions of
sec.80JJAA of the Act.
5. Being aggrieved by the draft assessment order, the
assessee ... exempt income earned during
the year under consideration.
Disallowance under section 80JJAA
14 The AO and the DRP have erred in:
a) disallowing deduction
facts in disallowing the claim of the appellant u/s
80JJAA of the Act.
3. That the learned lower authorities erred ... learned lower authorities ought to have
allowed the weighted deduction u/s 80JJAA 30 % of
the wages paid to the workmen during the financial
year
deduction of Rs.20,44,307/- made under the
provisions of sec.80JJAA of the Act, holding that new regular ... appeal as regards the
disallowance of Rs.20,44,3076/- u/s 80JJAA of the Act. The
CIT(A), after examining additional evidence filed before
nature.
(4) Deduction under Chapter VIA, Rs.19,19,096 u/s.80JJAA and Rs.1,17,500 u/s.80G , was denied
proposesto broaden and liberalizethe scope of the employment generation incentiveavailable underSection 80JJAA of the Income Tax Act. The deductionwill be availablenot only to assesseesderiving income
