80JJAA Additional employee cost

Section 80JJAA does not cast any condition that every year there should be increase in the number of employees. However, it has a condition that the employee for which the deduction has been claimed should be with the organisation for atleast 240 days. Hence, the deduction can be claimed for subsequent year even if there is no increase in subsequent year subject to the condition that 240 days and other conditions (viz. salary etc.) is satisfied.