On appeal, the Tribunal held that , S. 80JJAA(3) of the Act as amended by the Finance Act, 2016 makes it clear that the provisions that existed before April 1, 2016 shall apply to the earlier years, meaning thereby the provisions, which are applicable to a particular year, should be applied for determining the eligibility of the assessee to claim this deduction. The Assessing Officer was directed to apply the provisions of Section 80JJAA of the Act as applicable to the respective year(s). (AY.2012-13, 2013-14)
Century Link Technologies India Pvt. Ltd. v. DCIT (2020) 78 ITR 71 (SN) (Bang) (Trib)
S. 80JJAA : Employment of new workmen —Provisions as existing before 1-4-2016 applicable to earlier years — AO to apply provisions as applicable to each of the earlier years