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    <title>2017 (8) TMI 1242 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, confirming that the assessee met the requirement of employing ten or more workers for a substantial part of the year as per Section 80IB(2)(iv) of the Income Tax Act. The court determined that no substantial question of law arose in the case and dismissed the appeal, vacating interim orders and disposing of pending applications.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, confirming that the assessee met the requirement of employing ten or more workers for a substantial part of the year as per Section 80IB(2)(iv) of the Income Tax Act. The court determined that no substantial question of law arose in the case and dismissed the appeal, vacating interim orders and disposing of pending applications.</description>
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