Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Computing employees' working days u/s 27: lay-offs, paid leave, disablement and maternity leave deemed as worked days</h1> For the purposes of section 27, the number of working days in an accounting year is computed by deeming an employee to have worked on specified non-working days. Days of lay-off under an agreement or as permitted under applicable standing orders or labour laws are treated as days worked, with the effect that such lay-off does not reduce the employee's deemed working days. Days of leave with salary or wages are also treated as days worked, preserving deemed service despite paid leave. Absence due to temporary disablement arising out of and in the course of employment is treated as days worked, preventing loss of deemed working days due to such disablement. Maternity leave with salary or wages is treated as days worked, ensuring maternity leave does not diminish deemed working days.
TaxTMI 
TaxTMI 
