Section 80JJAA do not differentiate between Salary & Wages

Manhattan Associates (India) Development Centre (P.) Ltd. Vs DCIT (ITAT Bangalore) The issue under consideration was Whether the Assessee engaged in rendition of software development services was entitled to claim deduction u/s. 80JJAA of the Income Tax Act, 1961? Assessee company engaged in rendition of software development services claimed deduction under section 80JJAA. AO denied deduction on the ground that assessee could not be said to be Industrial Undertaking engaged in the manufacture of article or thing and also he has raised the query that whether payments made by assessee to employe...