{"id":22114,"date":"2021-10-05T17:59:16","date_gmt":"2021-10-05T12:29:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-ltu-v-texas-instruments-india-pvt-ltd-2021-435-itr-1-321-ctr-34-karn-hc-2\/"},"modified":"2022-10-12T06:42:43","modified_gmt":"2022-10-12T01:12:43","slug":"cit-ltu-v-texas-instruments-india-pvt-ltd-2021-435-itr-1-321-ctr-34-karn-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-ltu-v-texas-instruments-india-pvt-ltd-2021-435-itr-1-321-ctr-34-karn-hc-2\/","title":{"rendered":"CIT (LTU) v. Texas Instruments India Pvt. Ltd. (2021) 435 ITR 1 \/ 321 CTR 34 \/ 203 DTR 1(Karn.)(HC).Editorial : Notice issued in SLP filed by the Revenue ,  CIT v. Super Religare Laboratories Ltd. (2022) 287 Taxman 561 (SC)"},"content":{"rendered":"<p>Held that\u00a0 section\u00a080JJAA\u00a0makes it clear that the term \u201cworkman\u201d shall have the meaning assigned to it in clause (s) of section 2 of the Industrial Disputes Act, 1947. In terms of section 2(s) of the 1947 Act, the definition of a workman is very wide inasmuch as the said definition would cover any person who has the technical knowledge, self skilled in an industry. A software engineer would come within the purview and ambit of workman under section 2(s) of the 1947 Act so long as such person does not take a supervisory role. A software engineer per se would be a workman; a software engineer rendering supervisory work would not be a workman.\u00a0 Court also held that what is required is for a person to be employed for a period of 300 days continuously. There is no such criteria made out for a person to be employed in any particular year or otherwise. The amendment of section\u00a080JJAA\u00a0is more an explanatory amendment or a clarificatory amendment which clarifies the methodology of applying section\u00a080JJAA. The period of 300 days as mentioned under section\u00a080JJAA\u00a0of the Act could be taken into consideration both in the previous year and the succeeding year for the purpose of availing of the benefit under section\u00a080JJAA. It is not required that the workman works for entire 300 days in the previous year. A benevolent provision has to be read liberally and reasonably and if there is an ambiguity, in favour of the assessee. It is required for the Assessing Officer, Commissioner, Tribunal as also any other officer to always interpret and\/or apply the provisions of the Act, taking into consideration the intent and purport of the provisions. An intention to encourage the assessee to employ more and more people<em>.<\/em> \u00a0Followed Devinder Singh v. Municipal\u00a0 Council (2011) 6 SCC 584. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80JJAA : Employment of new workmen-Software engineer-Does not discharge supervisory duty is workman-Amendment in section In 2018 is  clarificatory and has  retrospective effect-Interpretation of taxing statutes-Beneficial provision-Interpretation should be  liberal.  [Industrial Disputes Act, 1947, S. 2(s)] <\/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-22114","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5KG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22114","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=22114"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22114\/revisions"}],"predecessor-version":[{"id":30124,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22114\/revisions\/30124"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}