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<h1>Assessee denied deduction under section 80J for not meeting employment criteria.</h1> The High Court of Delhi held that the assessee was not eligible for deduction under section 80J due to not meeting the required employment criteria. The ... New Industrial Undertaking, Special Deduction, Condition Precedent The High Court of Delhi ruled that the assessee was not entitled to deduction under section 80J as they did not employ the requisite number of workers. The court found that the workers were not on the payroll and operated independently, therefore the assessee was not eligible for the deduction. The reference was answered in favor of the Revenue and against the assessee.
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