https://www.taxtmi.com/caselaws?id=471328 Post-amendment section 80JJAA extends to additional employees and does not require engagement as regular workmen. Fixed-term personnel deputed to customers remain employees of the staffing provider where it retains appointment, remuneration, deployment, disciplinary and termination powers, and fulfils tax-withholding and social-security obligations; customer supervision at its premises is operational only. A marginal Covid-period delay in filing Form 10DA may not defeat the deduction where the reporting requirement is treated as directory. Second- and third-year claims require verification of statutory conditions. Transfer-pricing comparables require functional similarity and adequate segmental information, including for KPO, IT and ITeS providers. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 29 Aug 2026 14:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471328 Post-amendment section 80JJAA extends to additional employees and does not require engagement as regular workmen. Fixed-term personnel deputed to customers remain employees of the staffing provider where it retains appointment, remuneration, deployment, disciplinary and termination powers, and fulfils tax-withholding and social-security obligations; customer supervision at its premises is operational only. A marginal Covid-period delay in filing Form 10DA may not defeat the deduction where the reporting requirement is treated as directory. Second- and third-year claims require verification of statutory conditions. Transfer-pricing comparables require functional similarity and adequate segmental information, including for KPO, IT and ITeS providers. Case-Laws Income Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471328