https://www.taxtmi.com/caselaws?id=797949 Revisionary jurisdiction under section 263 is not attracted merely because a further or more extensive enquiry into a section 80JJAA deduction may be considered desirable. Where the Assessing Officer has examined the deduction through notices, a proposed disallowance, Form 10DA, employee-wise information, salary details and statutory-contribution records, the assessment reflects a conscious enquiry. Questions over client agreements, operational supervision, salary reimbursements and staffing arrangements concern the adequacy or manner of enquiry, rather than absence of enquiry. Deployment of employees at client premises, client supervision, or salary-cost reimbursement does not by itself displace the employer-employee relationship or additional employee cost for section 80JJAA purposes. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797949 Revisionary jurisdiction under section 263 is not attracted merely because a further or more extensive enquiry into a section 80JJAA deduction may be considered desirable. Where the Assessing Officer has examined the deduction through notices, a proposed disallowance, Form 10DA, employee-wise information, salary details and statutory-contribution records, the assessment reflects a conscious enquiry. Questions over client agreements, operational supervision, salary reimbursements and staffing arrangements concern the adequacy or manner of enquiry, rather than absence of enquiry. Deployment of employees at client premises, client supervision, or salary-cost reimbursement does not by itself displace the employer-employee relationship or additional employee cost for section 80JJAA purposes. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797949