https://www.taxtmi.com/caselaws?id=24866 The High Court of MADRAS ruled that the assessee, despite being the owner of the industrial undertaking, could not be considered a worker for the purpose of claiming relief under section 80J of the Income-tax Act, 1961. The Court held that the number of workers employed must exclude the owner, and as the actual number of workers was nine, below the required threshold of ten, the assessee was not entitled to the relief. The Court decided against the assessee, in favor of the Revenue, and directed the assessee to bear the costs of the reference. en-us Wed, 03 Feb 1988 00:00:00 +0530 Fri, 22 Jan 2010 18:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24866 The High Court of MADRAS ruled that the assessee, despite being the owner of the industrial undertaking, could not be considered a worker for the purpose of claiming relief under section 80J of the Income-tax Act, 1961. The Court held that the number of workers employed must exclude the owner, and as the actual number of workers was nine, below the required threshold of ten, the assessee was not entitled to the relief. The Court decided against the assessee, in favor of the Revenue, and directed the assessee to bear the costs of the reference. Case-Laws Income Tax Wed, 03 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24866