Persons working in software industry could be said to be workmen who render technical services and not services in the nature of supervisory or management character.  Assessee hired 287 new employees who joined during financial year 2006-07 on or after 12-6-2006, the assessee claimed deduction under section 80JJA of the Act. The AO held that since additional wages paid to these 287 employees were not eligible for deduction in assessment year 2007-08 as they did not work for more then 300 days in financial year 2006-07 in relevant assessment year 2008-09 also, benefit of deduction would not be allowed. On appeal the Tribunal held that since employees had worked for more than 300 days during relevant assessment years, assessee could not be denied deduction under section 80JJA on ground that if in first year of employment additional wages paid to these new employees was refused then for succeeding years also deduction could not be allowed.  (AY. 2008-09)