https://www.taxtmi.com/caselaws?id=14236 The High Court of Delhi ruled in favor of the assessee, a private limited company engaged in manufacturing, regarding the entitlement of relief under section 80J of the Income-tax Act, 1961. The Court held that substantial compliance with the employment requirement, specifically employing ten or more workers for a significant period during the relevant year, was sufficient to qualify for the relief. The decision emphasized that strict adherence to employing ten or more workers throughout the entire accounting period was not necessary, clarifying the interpretation of relief under section 80J. en-us Tue, 20 Mar 2001 00:00:00 +0530 Tue, 14 Jul 2009 16:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14236 The High Court of Delhi ruled in favor of the assessee, a private limited company engaged in manufacturing, regarding the entitlement of relief under section 80J of the Income-tax Act, 1961. The Court held that substantial compliance with the employment requirement, specifically employing ten or more workers for a significant period during the relevant year, was sufficient to qualify for the relief. The decision emphasized that strict adherence to employing ten or more workers throughout the entire accounting period was not necessary, clarifying the interpretation of relief under section 80J. Case-Laws Income Tax Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14236