https://www.taxtmi.com/caselaws?id=387708 For section 80JJAA, software development may qualify as manufacture or production within the meaning of an industrial undertaking where the statutory context permits a broader reading of manufacturing activity. Technical employees engaged in software development can fall within the definition of workman under the Industrial Disputes Act, because that definition covers technical work and excludes only managerial or administrative personnel. Remuneration paid to such employees is not excluded from the provision merely because it is described as salary rather than wages. On this reasoning, the deduction was treated as available, subject to reworking of the assessment on quantification. en-us Wed, 23 Oct 2019 00:00:00 +0530 Thu, 31 Oct 2019 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387708 For section 80JJAA, software development may qualify as manufacture or production within the meaning of an industrial undertaking where the statutory context permits a broader reading of manufacturing activity. Technical employees engaged in software development can fall within the definition of workman under the Industrial Disputes Act, because that definition covers technical work and excludes only managerial or administrative personnel. Remuneration paid to such employees is not excluded from the provision merely because it is described as salary rather than wages. On this reasoning, the deduction was treated as available, subject to reworking of the assessment on quantification. Case-Laws Income Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387708