https://www.taxtmi.com/caselaws?id=400519 The ITAT remanded both issues to the AO for further verification. Regarding the disallowance under Section 80JJAA, the AO must verify if the 300-day employment condition was met in the current year. For the loss claim from A2E2, the AO must reassess based on joint venture agreements and relevant tax laws. The appeal was allowed for statistical purposes. en-us Thu, 05 Nov 2020 00:00:00 +0530 Tue, 05 Nov 2024 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400519 The ITAT remanded both issues to the AO for further verification. Regarding the disallowance under Section 80JJAA, the AO must verify if the 300-day employment condition was met in the current year. For the loss claim from A2E2, the AO must reassess based on joint venture agreements and relevant tax laws. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400519