https://www.taxtmi.com/caselaws?id=258746 The High Court ruled that Section 80I of the Income Tax Act does not require a master-servant relationship for claiming deductions. Emphasizing the fulfillment of conditions related to the number of workers in the manufacturing process, the Court held that the provision aims to benefit industrial undertakings involved in manufacturing, regardless of the employment relationship. The judgment provided a broader interpretation to ensure such undertakings receive the intended benefits under Section 80I. The Court allowed the appeal in favor of the assessee, rejecting the restrictive interpretation by the Income Tax Appellate Tribunal. en-us Tue, 07 Apr 2015 00:00:00 +0530 Fri, 17 Apr 2015 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258746 The High Court ruled that Section 80I of the Income Tax Act does not require a master-servant relationship for claiming deductions. Emphasizing the fulfillment of conditions related to the number of workers in the manufacturing process, the Court held that the provision aims to benefit industrial undertakings involved in manufacturing, regardless of the employment relationship. The judgment provided a broader interpretation to ensure such undertakings receive the intended benefits under Section 80I. The Court allowed the appeal in favor of the assessee, rejecting the restrictive interpretation by the Income Tax Appellate Tribunal. Case-Laws Income Tax Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258746