Fixed-Term Staff Also Qualify: ITAT Delhi Allows ₹24.16 Cr Deduction u/s 80JJAA to Manpower Services

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 rejected the claim cit...