https://www.taxtmi.com/caselaws?id=264041 Incentive deductions linked to employing a minimum number of workers may be satisfied by substantial compliance, not a rigid headcount, where the evidence shows workers were engaged in the manufacturing process. The term "workers" was treated as including permanent, temporary, casual and contract labour, even when engaged through an agency, and the mode of payment through banking channels, wage records and muster rolls supported the claim. On the facts discussed, the deduction was available for the relevant period, while the earlier period did not survive on the admitted facts. en-us Fri, 01 May 2015 00:00:00 +0530 Wed, 16 Sep 2015 06:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264041 Incentive deductions linked to employing a minimum number of workers may be satisfied by substantial compliance, not a rigid headcount, where the evidence shows workers were engaged in the manufacturing process. The term "workers" was treated as including permanent, temporary, casual and contract labour, even when engaged through an agency, and the mode of payment through banking channels, wage records and muster rolls supported the claim. On the facts discussed, the deduction was available for the relevant period, while the earlier period did not survive on the admitted facts. Case-Laws Income Tax Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264041