https://www.taxtmi.com/caselaws?id=215110 The Revenue's appeal against the denial of deduction under section 80-IB of the Income-tax Act for the assessment year 2006-07 was dismissed. The issue was whether the respondent had employed ten or more workers at their industrial undertaking in Jammu. The Assessing Officer argued the respondent did not meet the worker threshold, but the Commissioner of Income-tax (Appeals) and the Tribunal disagreed. The Bombay High Court's interpretation supported including casual or contractual workers in the count. It was held that such workers qualified under section 80-IB if the undertaking controlled and supervised them. The appeal was dismissed as no substantial legal question arose. en-us Wed, 18 Jan 2012 00:00:00 +0530 Wed, 25 Jul 2012 20:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215110 The Revenue's appeal against the denial of deduction under section 80-IB of the Income-tax Act for the assessment year 2006-07 was dismissed. The issue was whether the respondent had employed ten or more workers at their industrial undertaking in Jammu. The Assessing Officer argued the respondent did not meet the worker threshold, but the Commissioner of Income-tax (Appeals) and the Tribunal disagreed. The Bombay High Court's interpretation supported including casual or contractual workers in the count. It was held that such workers qualified under section 80-IB if the undertaking controlled and supervised them. The appeal was dismissed as no substantial legal question arose. Case-Laws Income Tax Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215110