Section 80JJAA deduction eligible on salary to software engineers not employed in supervisory role

OnMobile Global Ltd. Vs ACIT (ITAT Bangalore) Section 80JJAA of the Act allows for deduction of additional wages paid to new workmen for an industrial undertaking. While the term “industrial undertaking” has not been defined in section 80JJAA of the Act, it has been defined in other provisions of the Act; like section 10(15) and 72A so as to include undertaking which is engaged, inter alia, in : – the manufacture of computer software – the manufacture of computer software or recording of programme on any disc, tape, perforated media or other information device. It is seen that ...