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        Case ID :
        Income Tax

        Claim of deduction u/s. 80JJAA - additional wages paid during...

        Court Rules Partial Denial of Section 80JJAA Deduction for Additional Wages Unjustified; Entire Deduction Should be Reassessed.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Claim of deduction u/s. 80JJAA - additional wages paid during the year - In case the AO has denied the total deduction u/s. 80JJAA of the Act for incorrect report furnished by the assessee then situation may have been different but in the instant case on the basis of the said report part of the claim has been allowed and part of the claim has been denied which in our considered opinion was not correct on the part of lower authorities. - AT

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