https://www.taxtmi.com/caselaws?id=285273 The Tribunal dismissed the appeal, affirming the Commissioner's decision to reject the claims for deductions under sections 80HH and 80-I due to the lack of direct employment of the required number of workers by the assessee. The Tribunal emphasized the importance of direct employment of the stipulated number of workers for claiming deductions under these sections, highlighting the distinction between a contract for service and a contract of service, and the need for personal labor in an employment contract. en-us Tue, 17 Nov 1992 00:00:00 +0530 Mon, 06 Jan 2020 12:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285273 The Tribunal dismissed the appeal, affirming the Commissioner's decision to reject the claims for deductions under sections 80HH and 80-I due to the lack of direct employment of the required number of workers by the assessee. The Tribunal emphasized the importance of direct employment of the stipulated number of workers for claiming deductions under these sections, highlighting the distinction between a contract for service and a contract of service, and the need for personal labor in an employment contract. Case-Laws Income Tax Tue, 17 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285273