2016 (12) TMI 1887

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....ke of convenience. 2. The revenue has raised the following grounds in ITA No.151(B)/2016: "1. The order of the CIT(A)-5, Bangalore is opposed to law and not on the facts and circumstances of the case. 2. On the facts and circumstances of the case, the CIT(A) erred in allowing deduction u/s 80JJAA based on the jurisdictional ITAT decision in the case of Texas Instruments (Ind.) Pvt.Ltd., as the issue involved in the referred case related to whether the new employees, being software engineers, were eligible for the said deduction as they did not come within the ambit of the term 'wortkman'. New workman employed for period of 300 days in relevant previous year are eligible for deduction u/s 80JJAA and no reference to new e....

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....o new employees employed in the preceding year is made in the section. 3. On the facts and circumstances of the case, the CIT(A) erred in law in allowing the expenses claimed without taking into account the turnover declared before the sons of the Directors were sponsored for higher studies and after their return from higher studies. The ld. CIT(A) has erred in ignoring the fact that the data of turnover clearly shows that even before they were sponsored for higher studies, the turnover had been increasing year-on-year and the contention that the higher turnover is because of the input of the two employees is not acceptable. 4. The appellant craves for leave to, add alter, amend or delete any other grounds on or before hea....