https://www.taxtmi.com/caselaws?id=117586 For deduction under section 80-IA(2)(v), the worker threshold was interpreted broadly: activities integrally connected with manufacturing formed part of the manufacturing process, and casual, temporary or contract workers were counted where they were engaged in that process. The term "worker" was read in its ordinary sense and by reference to the Factories Act, so permanency, provident fund deductions or insurance coverage were not decisive. The ten-worker requirement was capable of substantial compliance during the relevant working period rather than strict day-to-day compliance throughout the year. On the stated facts, the undertaking satisfied the statutory condition and the deduction threshold was met. en-us Tue, 05 Apr 2005 00:00:00 +0530 Sat, 10 Sep 2016 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117586 For deduction under section 80-IA(2)(v), the worker threshold was interpreted broadly: activities integrally connected with manufacturing formed part of the manufacturing process, and casual, temporary or contract workers were counted where they were engaged in that process. The term "worker" was read in its ordinary sense and by reference to the Factories Act, so permanency, provident fund deductions or insurance coverage were not decisive. The ten-worker requirement was capable of substantial compliance during the relevant working period rather than strict day-to-day compliance throughout the year. On the stated facts, the undertaking satisfied the statutory condition and the deduction threshold was met. Case-Laws Income Tax Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117586