https://www.taxtmi.com/caselaws?id=63421 The ITAT allowed the assessee's claim for deductions under sections 80HH and 80J for the assessment years 1979-80 and 1982-83, as they had more than ten employees during the manufacturing periods. For the assessment year 1981-82, the issue was remanded for verification of the number of employees, with the ITAT emphasizing substantial compliance with statutory requirements. The appeals for 1979-80 and 1982-83 were allowed, while for 1981-82, it was allowed for statistical purposes pending verification. en-us Tue, 18 Sep 1990 00:00:00 +0530 Sat, 29 Jan 2011 18:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63421 The ITAT allowed the assessee's claim for deductions under sections 80HH and 80J for the assessment years 1979-80 and 1982-83, as they had more than ten employees during the manufacturing periods. For the assessment year 1981-82, the issue was remanded for verification of the number of employees, with the ITAT emphasizing substantial compliance with statutory requirements. The appeals for 1979-80 and 1982-83 were allowed, while for 1981-82, it was allowed for statistical purposes pending verification. Case-Laws Income Tax Tue, 18 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63421