https://www.taxtmi.com/caselaws?id=120033 The appeal challenged the CIT's order under section 263 of the Income-tax Act, 1961, regarding the claim under section 80-IB. The Tribunal concluded that casual workers could be considered for claiming deduction, contrary to the CIT's view. The Tribunal directed the Assessing Officer to examine the number of workers, including casual workers, based on their duties. The appeal was partly allowed, emphasizing the significance of factual details in determining the eligibility for deduction under section 80-IB. en-us Thu, 10 Aug 2006 00:00:00 +0530 Wed, 01 Aug 2012 00:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120033 The appeal challenged the CIT's order under section 263 of the Income-tax Act, 1961, regarding the claim under section 80-IB. The Tribunal concluded that casual workers could be considered for claiming deduction, contrary to the CIT's view. The Tribunal directed the Assessing Officer to examine the number of workers, including casual workers, based on their duties. The appeal was partly allowed, emphasizing the significance of factual details in determining the eligibility for deduction under section 80-IB. Case-Laws Income Tax Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120033