Devinder Singh v. Municipal Council ( 2011) 6 SCC 584 Editorial : In CIT (LTU) . v. Texas Instruments India Pvt. Ltd. (2021)435 ITR 1 / 321 CTR 34 (Karn) (HC) the court held that engineers employed in a software company are worken for the purpose of section 80JJAA of the Income -tax Act , 1961 .

Industrial Disputes Act, 1947

S. 2(s): Workmen- Test of employment for hire or reward for doing the specified work is satisfied the employee would fall with in the definition of workmen

Court held that  whenever an employer challenges  the maintainability  of Industrial dispute on the ground that the employee is not a workman with in. the meaning of section 2(s) of the Act , what the labour court /Industrial  Tribunal is required to consider is whether the person is employed in an industry for hire or reward for doing manual , unskilled , operational , technical or clerical work in an industry. Once  test of employment for hire or reward for doing the specified type of work is satisfied , the employee would fall within the definition of  workmen .