No denial of additional dep. as it isn’t mandatory to use new P&M for manufacture of article or thing

INCOME TAX: Where new employee hired by assessee company had worked for more than 300 days during relevent assessment year, assessee could not be denied deduction under section 80JJA on wages paid to these employees on ground that in first year of employment, deduction on wages paid to these new employees was refused as they did not worked for 300 days then for relevant succeeding years also deduction could not be allowed

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194146/no-denial-of-additional-dep-as-it-isn’t-mandatory-to-use-new-pm-for-manufacture-of-article-or-thing.aspx