https://www.taxtmi.com/caselaws?id=13954 The High Court ruled in favor of the assessee, affirming that the workers engaged in the manufacturing process were considered employees for the purpose of claiming deductions under sections 80HH and 80J of the Income-tax Act. The Court held that the nature of the agreement and control over the work determined the employment status, and since the assessee directed the work and its manner, the workers were rightly considered employees. Consequently, the Court concluded that the assessee had indeed employed ten or more workers in the manufacturing process, allowing for the claimed deductions. en-us Mon, 27 Aug 2001 00:00:00 +0530 Mon, 06 Jul 2009 12:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13954 The High Court ruled in favor of the assessee, affirming that the workers engaged in the manufacturing process were considered employees for the purpose of claiming deductions under sections 80HH and 80J of the Income-tax Act. The Court held that the nature of the agreement and control over the work determined the employment status, and since the assessee directed the work and its manner, the workers were rightly considered employees. Consequently, the Court concluded that the assessee had indeed employed ten or more workers in the manufacturing process, allowing for the claimed deductions. Case-Laws Income Tax Mon, 27 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13954