Criteria for claiming deduction u/s 80JJAA for employees of the software industry
Last updated: 19 May 2021
Court :
Karnataka High Court
Brief :
The respondent is in the business of manufacture and export of computer software. It filed returns of income for the Assessment Year 2008-09 on 30.09.2008, declaring an income of Rs.98,03,41,570/- which was processed on 8.06.2011, determining the total income of the same amount. Returns were taken up for scrutiny after issuance of statutory notice under Section 143(2) on 14.09.2009.
Citation :
I.T.A. NO.141 OF 2020
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Published in Income Tax
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