2014 (3) TMI 150

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....the Appellant : Sri. K V Aravind, Adv. For the Respondent : Sri. K P Kumar, Sr. Adv. for Smt.Vani H. Adv. JUDGEMENT Per : Dilip B Bhosale, J: These appeals are directed against the order passed by the Income Tax Appellate Tribunal, whereby, Income Tax Appeals filed by the Revenue before it pertaining to the Assessment Years 2001-02 and 2002-03 have been dismissed, confirming the order ....

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....ion u/s.80JJAA of the Act admittedly when the assessee has employed its workmen for less than 300 days and has paid salary of more than 1600 which is contrary to conditions prescribed u/s.80JJAA of the Act to avoid benefit by the assessee? 3. We have heard learned counsel for the parties first on the second substantial question of law and we find that the Tribunal has not recorded any finding o....

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....als in support of their case, if they so desire. We make it clear that we have not expressed any opinion on the second question and we keep all contentions of the parties open. It is open to the assessee to raise an issue that even less than 300 days working would be adequate to satisfy the requirement contemplated under Section 80JJAA of the I.T. Act.        (ii) ....