https://www.taxtmi.com/caselaws?id=798226 Manpower-supply businesses may claim the employment-generation deduction for personnel they recruit, retain on their payroll and depute to client premises where they pay wages and statutory dues, control assignment, remuneration, discipline and termination, and remain responsible for labour-law compliance. Client-side daily supervision does not by itself displace the employer-employee relationship. Recovering wage costs plus a service margin through client invoices is a commercial arrangement and does not negate the supplier's independent wage and statutory obligations. The incentive should be construed liberally to advance employment generation, and consistent treatment may be relevant where identical claims were previously accepted without material factual or business changes. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798226 Manpower-supply businesses may claim the employment-generation deduction for personnel they recruit, retain on their payroll and depute to client premises where they pay wages and statutory dues, control assignment, remuneration, discipline and termination, and remain responsible for labour-law compliance. Client-side daily supervision does not by itself displace the employer-employee relationship. Recovering wage costs plus a service margin through client invoices is a commercial arrangement and does not negate the supplier's independent wage and statutory obligations. The incentive should be construed liberally to advance employment generation, and consistent treatment may be relevant where identical claims were previously accepted without material factual or business changes. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798226