The AO rejected the claim of the appellant on the ground that  the condition of 300 days to be fulfilled by the regular workmen as per the provisions does not stand fulfilled . CIT(A) also affirmed the order of the  AO. On appeal the Tribunal held that, exemption cannot be denied  when the employees fulfilled the condition of being employed for 300 days for the year under consideration , even though  such employees do not fulfil the condition of being employed for 300 days in the immediately preceding assessment year .  Relied Texas Instruments (India) Pvt Ltd v. ACIT ( 2020) 115 taxman.com 154 ( Bang) (Trib)  ( ITA No. 3445/Bang/ 2018 dt 29 -10 -2020 ) (AY. 2014 -15)

Editorial: The Finance Act  ,2018 has added a second proviso to the definition of additional employee in Explanation (ii) to section 80JJA of the Act .