THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

iii) to section 80JJAA of the Act read with section 2(s) of the Industrial Dispute Act and employees who have worked for 300 I.T.A. NO.141 OF 2020 c/w I.T.A. NO.151 OF 2020 11 days in a previous are eligible for the purpose of deduction under section 80JJAA in the succeeding year if he completes 300 days in such succeeding

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX