https://www.taxtmi.com/caselaws?id=410848 A software engineer performing technical development work in an information technology undertaking may qualify as a workman where supervisory or managerial functions are not shown, because the definition under the Industrial Disputes Act is wide enough to cover technical employees. The employment-linked deduction provision is also to be construed purposively as an incentive measure, so the qualifying employment period may be satisfied by continuous service spanning the previous year and the succeeding year. Deduction cannot be denied merely because the full period was not completed within a single assessment year. en-us Mon, 09 Aug 2021 00:00:00 +0530 Tue, 10 Aug 2021 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410848 A software engineer performing technical development work in an information technology undertaking may qualify as a workman where supervisory or managerial functions are not shown, because the definition under the Industrial Disputes Act is wide enough to cover technical employees. The employment-linked deduction provision is also to be construed purposively as an incentive measure, so the qualifying employment period may be satisfied by continuous service spanning the previous year and the succeeding year. Deduction cannot be denied merely because the full period was not completed within a single assessment year. Case-Laws Income Tax Mon, 09 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410848