https://www.taxtmi.com/caselaws?id=26442 The High Court of BOMBAY ruled in favor of the assessee in a case concerning the interpretation of section 80J of the Income-tax Act, 1961. The court held that substantial compliance with the provision requiring employment of ten or more workers throughout the entire previous year was sufficient. As the assessee had employed ten workers from August 1969 until the end of the previous year, the court found substantial compliance and granted the relief under section 80J. en-us Thu, 24 Oct 1985 00:00:00 +0530 Fri, 05 Feb 2010 10:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26442 The High Court of BOMBAY ruled in favor of the assessee in a case concerning the interpretation of section 80J of the Income-tax Act, 1961. The court held that substantial compliance with the provision requiring employment of ten or more workers throughout the entire previous year was sufficient. As the assessee had employed ten workers from August 1969 until the end of the previous year, the court found substantial compliance and granted the relief under section 80J. Case-Laws Income Tax Thu, 24 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26442