Held that when the certificate in form No 10DA was furnished the exemption cannot be denied on the ground that the employees are drawing high salaries. Followed CIT v. Texas Instrument India Pvt Ltd (2021) 435 ITR 1 (Karn)(HC). (AY. 2008-09 to 2010-11)
OnMobile Global Ltd. v. Add. CIT (2021) 90 ITR 18 (SN) (Bang.) (Trib.)
S. 80JJAA : Employment of new workmen-Certificate in form 10DA-High salaries cannot be the basis for denial of exemption.