“additional employee cost”

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. RELIANCE RETAIL LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

which included deduction pertaining to earlier assessment years. The Assessing Officer held that deduction under section 80JJAA is allowable only in respect of additional employee cost relating to the relevant assessment year and restricted the deduction to Rs. 5,94,89,560/- while disallowing ... enhanced deduction remained unsubstantiated. The learned DR further submitted that the assessee had claimed deduction under section 80JJAA in respect of additional employee cost pertaining to earlier years, which according to the Assessing Officer was not allowable in the year under consideration. It was submitted that the Assessing Officer

RELIANCE RETAIL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 8(1)(1), MUMBAI

In the result, the appeal filed by the Revenue is dismissed,\nwhereas the appeal filed by the assessee is partly allowed

which included deduction\npertaining to earlier assessment years. The Assessing Officer held\nthat deduction under section 80JJAA is allowable only in respect\nof additional employee cost relating to the relevant assessment\nyear and restricted the deduction to Rs. 5,94,89,560/- while\ndisallowing Rs. 6,36,64,216/-.\niii ... enhanced deduction\nremained unsubstantiated. The learned DR further submitted\nthat the assessee had claimed deduction under section 80JJAA in\nrespect of additional employee cost pertaining to earlier years,\nwhich according to the Assessing Officer was not allowable in the\nyear under consideration. It was submitted that the Assessing\nOfficer

360 ONE DISTRIBUTION SERVICES LIMITED (EARLIER KNOWN AS IIFL WEALTH CAPITAL MARKETS LTD),MUMBAI vs. DCIT, CIRCLE 1, THANE

In the result, the appeal by the assessee is dismissed

nassessee, for the first time, claimed a deduction under section 80-JJAA of\nthe Act before the learned CIT(A) in respect of additional employee costs.\nThe learned CIT(A) dismissed the ground raised by the assessee on this\nissue, by observing as follows:\n“4.4 Ground No. 4- Deduction ... Section 80JJAA of the Income Tax Act, 1961. The\nappellant has submitted that an amount of Rs.10,21,02,413/- was incurred\nas additional employee cost in respect of 757 new regular workmen\nemployed during the previous year relevant to the assessment year under\nconsideration. Accordingly, a deduction of Rs.3

SCHINELER INDIA PVT LTD,MUMBAI vs. DCITRG 15(3) (2) , MUMBAI

In the result, ground no. 6 raised by the assessee is allowed

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2017-18 Schindler India Pvt Ltd Dcit Schindler House, Main Street, Range 15(3) (2) Hiranandani Gardens, Powai, Vs. Mumbai Mumbai - 400076 (Pan: Aaecs1548J) (Appellant) (Respondent) Present For: Assessee : Ms. Chandani Shah, Ms. Niddhi Agarwal & Ms. Riddhi Maru, Cas Revenue : Shri Ajay Chandra, Cit Dr Date Of Hearing : 08.10.2025 Date Of Pronouncement : 31.12.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Final Assessment Order Passed By National Faceless Assessment Centre, Delhi (Nfac) Vide Order No. Itba/Ast/S/143(3)/2021-22/1040015716(1) Dated 22.02.2022 U/S. 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”) Pursuant To The Directions Of Ld. Dispute Resolution Panel-2, Mumbai, (Drp) Vide Order No. Itba/Drp/F/144C(5)/2021-22/1039079646(1), Dated 25.01.2022, Passed U/S. 144C(5), For Assessment Year 2017-18. 2. Grounds Taken By Assessee Are Reproduced As Under: “Ground I. Legal Grounds

directions of the DRP) failed to appreciate and ought to have held that: a. the Appellant claimed the deduction u/s 80JJAA towards additional employee cost after fulfilling the conditions and requirements provided in section 80JJAA, b. the documents and evidence submitted by the Appellant along with Form 10DA clearly establish

M/S GRAVISS FOODS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 7(1)(1), MUMBAI, MUMBAI

In the result, appeal of the assessee is dismissed as infructuous

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

satisfies the conditions prescribed u/s 80JJAA of the Act and accordingly is eligible to claim deduction of an amount equal to 30% additional employee cost incurred by it during the previous year and immediately preceding year to previous year; hence the CIT(A) ought to have allowed deduction of Rs.10

SBI LIFE INSURANCE COMPANY LIMITED ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL), NFAC, DELHI, MUMBAI

In the result both the appeals filed by the assessee for the years under consideration stands partly allowed for statistical purposes

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

section 80JJAA of the Act, the appellant is entitled to claim a deduction of Rs. 13,80,23,106 representing 30% of additional employee cost incurred during the Financial Year ('FY') 2018-19, however, the appellant had inadvertently claimed a deduction amounting to Rs. 4,37,47,671 under section ... before the Ld. CIT(A). 3. The assessee submitted that he is entitled to deduction of Rs.13,80,23,106/- representing 30% of additional employee cost incurred during the FY 2018-19. However inadvertently claimed deduction amounting to Rs.4,27,47,671/- under section 80JJAA of the Act while fling

SBI LIFE INSURANCE COMPANY LIMITED ,MUMBAI vs. COMMISSIONER ON INCOME TAX (APPEAL), MUMBAI

In the result both the appeals filed by the assessee for the years under consideration stands partly allowed for statistical purposes

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

section 80JJAA of the Act, the appellant is entitled to claim a deduction of Rs. 13,80,23,106 representing 30% of additional employee cost incurred during the Financial Year ('FY') 2018-19, however, the appellant had inadvertently claimed a deduction amounting to Rs. 4,37,47,671 under section ... before the Ld. CIT(A). 3. The assessee submitted that he is entitled to deduction of Rs.13,80,23,106/- representing 30% of additional employee cost incurred during the FY 2018-19. However inadvertently claimed deduction amounting to Rs.4,27,47,671/- under section 80JJAA of the Act while fling