https://www.taxtmi.com/caselaws?id=442636 The Court ruled in favor of the appellant in appeals challenging orders related to assessment years 2013-14 to 2016-17. The Court held that for deduction under Section 80JJAA, the 300-day work requirement need not be fulfilled in the previous year. It also clarified that the term 'regular workmen' under Section 80JJAA does not necessitate employees to work 300 days in the year before the assessment year. The Court set aside ITAT orders for the assessment years, answering in favor of the assessee against the revenue, with no costs imposed. en-us Mon, 05 Jun 2023 00:00:00 +0530 Wed, 06 Sep 2023 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442636 The Court ruled in favor of the appellant in appeals challenging orders related to assessment years 2013-14 to 2016-17. The Court held that for deduction under Section 80JJAA, the 300-day work requirement need not be fulfilled in the previous year. It also clarified that the term 'regular workmen' under Section 80JJAA does not necessitate employees to work 300 days in the year before the assessment year. The Court set aside ITAT orders for the assessment years, answering in favor of the assessee against the revenue, with no costs imposed. Case-Laws Income Tax Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442636