{"id":10003,"date":"2020-02-20T05:34:57","date_gmt":"2020-02-20T05:34:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/manhattan-associates-india-development-centre-p-ltd-v-dcit-2020-180-itd-257-bang-trib\/"},"modified":"2021-06-12T11:49:57","modified_gmt":"2021-06-12T06:19:57","slug":"manhattan-associates-india-development-centre-p-ltd-v-dcit-2020-180-itd-257-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manhattan-associates-india-development-centre-p-ltd-v-dcit-2020-180-itd-257-bang-trib\/","title":{"rendered":"Manhattan Associates (India) Development Centre (P.) Ltd. v. DCIT (2020) 180 ITD 257 \/ 203 TTJ 1015\/ 187 DTR 105(Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that rendering software development services is regarded as an industrial undertaking engaged in manufacture of article or thing. Accordingly the software professional who were employees of assessee-company could be considered as workman, hence eligible for deduction. Followed<strong>\u00a0 <\/strong>ESI Corpn. v. Reliable Software Systems (P.) Ltd. [2012] 5 AIR Bom. R 795 (para\u00a0 12] ACIT v. . Texas Instruments (India) (P.) Ltd. [2009] 27 SOT 72 (URO) (Bang.)(Trib.). The Tribunal held that Software Industry has also been notified as Industry for the purpose of Industrial Disputes Act, 1947 by the State of Karnataka and that the employees employed in software development industry render technical services and not services in the nature of supervisory or management character. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80JJAA : Employment of new workmen\u2013Rendering software development services-Regarded as an industrial undertaking engaged in manufacture of article or thing-Eligible for deduction.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10003","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Bl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10003","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10003"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10003\/revisions"}],"predecessor-version":[{"id":19232,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10003\/revisions\/19232"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}