2011 (9) TMI 1176

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....i, This appeal by the revenue relates to assessment year 2005-06. The revenue has raised the following grounds in its appeal; 1. The order of the ld. CIT(A) in so far as it is prejudicial to the revenue, is opposed to law and facts of the case. 2. The ld. CIT(A)erred in allowing relief under section 80JJAA of the IT Act, 1961 holding that the assessee has satisfied all the conditions for cla....

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.... of computer software. In the return of income, the assessee claimed deduction u/s 80JJAA of an amount ₹ 11,17,72,181/-. The AO observed that the deduction u/s 80JJAA is available in respect of additional wages paid to the new regular workmen employed in the relevant previous year, but the assessee's employees are Software Engineers and therefore, cannot be said to be working in a routine or....

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....e deduction to the extent the assessee has claimed for employees who have been working for less than 300 days in the previous year in accordance with clause (ii)(c) of the Explanation to Sec.80JJAA, after providing due opportunity of hearing to the assessee. 2.2 Aggrieved by his directions, the revenue is in appeal before us. At the time of hearing, learned counsel for the assessee filed before ....