https://www.taxtmi.com/caselaws?id=24565 The High Court upheld the Tribunal's decisions for the assessment years 1967-68, 1968-69, and 1969-70, emphasizing substantial compliance with the worker employment requirements under the Income-tax Act, 1961. It was ruled that employing an average of 10 workers satisfied the requirement, and each case should be evaluated individually for substantial compliance. Previous judgments supported this interpretation, leading to a favorable outcome for the assessee regarding the first questions and an unfavorable outcome for the second questions in the reference. en-us Tue, 22 Nov 1988 00:00:00 +0530 Thu, 21 Jan 2010 09:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24565 The High Court upheld the Tribunal's decisions for the assessment years 1967-68, 1968-69, and 1969-70, emphasizing substantial compliance with the worker employment requirements under the Income-tax Act, 1961. It was ruled that employing an average of 10 workers satisfied the requirement, and each case should be evaluated individually for substantial compliance. Previous judgments supported this interpretation, leading to a favorable outcome for the assessee regarding the first questions and an unfavorable outcome for the second questions in the reference. Case-Laws Income Tax Tue, 22 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24565