https://www.taxtmi.com/caselaws?id=194181 The court dismissed the appeals, ruling against the assessee and in favor of the Revenue regarding the interpretation of Section 80-IA (2) (v) of the Income Tax Act, 1961. It was held that employment for only a fraction of the year, such as two or six months, did not meet the substantial employment requirement as mandated by the provision. The court emphasized the necessity of substantial compliance with the employment criteria for claiming relief under the Income Tax Act, highlighting that each case must be evaluated based on its specific circumstances. en-us Thu, 30 Sep 2010 00:00:00 +0530 Thu, 31 Aug 2017 12:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194181 The court dismissed the appeals, ruling against the assessee and in favor of the Revenue regarding the interpretation of Section 80-IA (2) (v) of the Income Tax Act, 1961. It was held that employment for only a fraction of the year, such as two or six months, did not meet the substantial employment requirement as mandated by the provision. The court emphasized the necessity of substantial compliance with the employment criteria for claiming relief under the Income Tax Act, highlighting that each case must be evaluated based on its specific circumstances. Case-Laws Income Tax Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194181