https://www.taxtmi.com/caselaws?id=256502 The Court ruled in favor of the appellant regarding the deduction under Section 80-IA, allowing the claim for both units based on the inclusion of workers on contract services as employees. The Court held that workers under contract labor basis can be considered employees for the purpose of Section 80-IA. However, the Court sided with the Department on the disallowance of staff welfare expenditure, affirming the Tribunal's decision to disallow a portion of the expenses. en-us Fri, 13 Feb 2015 00:00:00 +0530 Tue, 11 Aug 2015 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256502 The Court ruled in favor of the appellant regarding the deduction under Section 80-IA, allowing the claim for both units based on the inclusion of workers on contract services as employees. The Court held that workers under contract labor basis can be considered employees for the purpose of Section 80-IA. However, the Court sided with the Department on the disallowance of staff welfare expenditure, affirming the Tribunal's decision to disallow a portion of the expenses. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256502