2011 (9) TMI 1176

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....ncha, CA ORDER Smt P. Madhavi Devi,   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 holdi....

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.... case are that the assessee is in the business of design, manufacture and export of computer software. In the return of income, the assessee claimed deduction u/s 80JJAA of an amount Rs. 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 So....

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.... assessee's own case and had set aside the matter to the AO with respect to the 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 be....