https://www.taxtmi.com/caselaws?id=796502 Section 80JJAA allows a deduction of 30% of additional employee cost for three assessment years, subject to prescribed conditions. A third-year claim should not be disallowed solely because employee strength did not increase during the relevant previous year, particularly where the claim was allowed in the preceding years and adjusted for employees who left employment. The note states that eligibility still requires verification of the three-year deduction period, supporting report and relevant factual conditions. The claim was remitted for limited verification and is to be allowed if eligible. en-us Fri, 30 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796502 Section 80JJAA allows a deduction of 30% of additional employee cost for three assessment years, subject to prescribed conditions. A third-year claim should not be disallowed solely because employee strength did not increase during the relevant previous year, particularly where the claim was allowed in the preceding years and adjusted for employees who left employment. The note states that eligibility still requires verification of the three-year deduction period, supporting report and relevant factual conditions. The claim was remitted for limited verification and is to be allowed if eligible. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796502