{"id":14432,"date":"2020-12-13T12:39:40","date_gmt":"2020-12-13T12:39:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/century-link-technologies-india-pvt-ltd-v-dy-cit-2020-78-itr-71-sn-bang-trib-2\/"},"modified":"2020-12-13T12:39:40","modified_gmt":"2020-12-13T12:39:40","slug":"century-link-technologies-india-pvt-ltd-v-dy-cit-2020-78-itr-71-sn-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/century-link-technologies-india-pvt-ltd-v-dy-cit-2020-78-itr-71-sn-bang-trib-2\/","title":{"rendered":"Century Link Technologies India Pvt. Ltd. v Dy. CIT (2020) 78 ITR 71 (SN) ( Bang) (Trib)"},"content":{"rendered":"<p>Tribunal held that sub-section (3) of section\u00a080JJAA\u00a0as amended by the Finance Act, 2016 makes it clear that the provisions that existed before 1st day of April, 2016 shall apply to the earlier years, meaning thereby the provisions, which are applicable to a particular year, should be applied for determining the eligibility of the assessee to claim this deduction. Accordingly, the Assessing Officer was directed to apply with the provisions of section\u00a080JJAA\u00a0as applicable to the years. ( AY.2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80JJAA : Employment of new workmen \u2013Provisions as existing before 1-4-2016  applicable to earlier years <\/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":[21],"tags":[],"class_list":["post-14432","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3KM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14432","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=14432"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14432\/revisions"}],"predecessor-version":[{"id":14433,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14432\/revisions\/14433"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}