https://www.taxtmi.com/caselaws?id=10779 The court ruled in favor of the Department and against the assessee, holding that karigars/artisans engaged on a contract basis cannot be considered as workers directly employed by the assessee for deductions under sections 80HH(2)(iv) and 80-I(2)(iv) of the Income-tax Act, 1961. The court emphasized the necessity of an employer-employee relationship for claiming such deductions, distinguishing between contracts of service and for service. The assessee's claim was rejected as it did not meet the requirement of directly employing the stipulated number of workers as mandated by the relevant provisions. en-us Thu, 24 Mar 2005 00:00:00 +0530 Fri, 24 Jul 2009 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10779 The court ruled in favor of the Department and against the assessee, holding that karigars/artisans engaged on a contract basis cannot be considered as workers directly employed by the assessee for deductions under sections 80HH(2)(iv) and 80-I(2)(iv) of the Income-tax Act, 1961. The court emphasized the necessity of an employer-employee relationship for claiming such deductions, distinguishing between contracts of service and for service. The assessee's claim was rejected as it did not meet the requirement of directly employing the stipulated number of workers as mandated by the relevant provisions. Case-Laws Income Tax Thu, 24 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10779