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Fixed-Term Staff Also Qualify: ITAT Delhi Allows ₹24.16 Cr Deduction u/s 80JJAA to Manpower Services
Case Law Details
- Case Name
- Manpower Services India Pvt Ltd Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Manpower Services India Pvt Ltd Vs ACIT (ITAT Delhi)
Fixed-Term Staff Also Qualify: ITAT Delhi Allows ₹24.16 Cr Deduction u/s 80JJAA to Manpower Services –
Manpower Services India Pvt. Ltd. (MSPL), a subsidiary of Manpower Holdings Inc. USA, provides staffing solutions across India. For AY 2020-21, it claimed deduction of ₹24.16 Cr u/s 80JJAA (30% of additional wages for 3 consecutive years). AO & DRP denied the claim holding that employees were temporary, deputed to client sites, lacked continuity, and hence no employer-employee relationship existed. They also rejec...
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