https://www.taxtmi.com/caselaws?id=796502 Section 80JJAA permits a deduction of 30% of additional employee cost for three assessment years, including the year in which eligible employment is provided, subject to prescribed conditions. A third-year deduction claim cannot be disallowed solely because employee strength did not increase during the relevant previous year, particularly where the deduction was allowed in the preceding years and adjusted for employees who left employment. Eligibility nonetheless requires verification of the statutory conditions, supporting report and relevant earlier appellate finding. The claim was remitted for limited verification, with deduction to be allowed if eligibility is established. 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 permits a deduction of 30% of additional employee cost for three assessment years, including the year in which eligible employment is provided, subject to prescribed conditions. A third-year deduction claim cannot be disallowed solely because employee strength did not increase during the relevant previous year, particularly where the deduction was allowed in the preceding years and adjusted for employees who left employment. Eligibility nonetheless requires verification of the statutory conditions, supporting report and relevant earlier appellate finding. The claim was remitted for limited verification, with deduction to be allowed if eligibility is established. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796502