https://www.taxtmi.com/caselaws?id=309514 Section 80JJAA, as applicable to the year in question, had to be tested against the statutory employment condition in force for the relevant previous year, and the period could not be extended up to the return-filing date. The reduced 150-day threshold applied only from assessment year 2017-18, while the earlier provision continued to govern assessment years commencing on or before 1 April 2016. For assessment year 2013-14, the claim therefore had to be examined under the unamended requirement, and the deduction was remitted for fresh computation because the working of the allowed amount and treatment of earlier eligible workmen were not clear. en-us Wed, 03 Apr 2019 00:00:00 +0530 Thu, 07 Sep 2023 13:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309514 Section 80JJAA, as applicable to the year in question, had to be tested against the statutory employment condition in force for the relevant previous year, and the period could not be extended up to the return-filing date. The reduced 150-day threshold applied only from assessment year 2017-18, while the earlier provision continued to govern assessment years commencing on or before 1 April 2016. For assessment year 2013-14, the claim therefore had to be examined under the unamended requirement, and the deduction was remitted for fresh computation because the working of the allowed amount and treatment of earlier eligible workmen were not clear. Case-Laws Income Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309514