https://www.taxtmi.com/caselaws?id=67894 Section 80J(4)(iv) was applied on the basis that the assessee substantially met the worker requirement, as it employed more than ten workers in most months and the exclusion of secretarial, accounting and peon staff left a shortfall of only one worker for one month. That marginal and temporary deficiency was treated as insufficient to defeat relief, so the deduction was allowed. The meaning of "worker" was taken from the Factories Act, 1948 because the Income-tax Act did not define it differently, and that definition governed the section 80J(4)(iv) test. en-us Thu, 06 Dec 1984 00:00:00 +0530 Tue, 15 Mar 2011 12:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67894 Section 80J(4)(iv) was applied on the basis that the assessee substantially met the worker requirement, as it employed more than ten workers in most months and the exclusion of secretarial, accounting and peon staff left a shortfall of only one worker for one month. That marginal and temporary deficiency was treated as insufficient to defeat relief, so the deduction was allowed. The meaning of "worker" was taken from the Factories Act, 1948 because the Income-tax Act did not define it differently, and that definition governed the section 80J(4)(iv) test. Case-Laws Income Tax Thu, 06 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67894