https://www.taxtmi.com/caselaws?id=27569 The High Court of Karnataka ruled that casual workers should be considered when determining if an industrial undertaking has employed ten or more workers for relief under section 80HH of the Income-tax Act, 1961. The Court held that the term "worker" in the provision encompasses all types of workers, including casual, permanent, or temporary, as long as the threshold of ten workers is met. The Court upheld the Tribunal's decision, granting relief to the assessee and rejecting the Revenue's argument that casual workers should not be counted. en-us Thu, 10 Nov 1983 00:00:00 +0530 Fri, 20 Jan 2017 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27569 The High Court of Karnataka ruled that casual workers should be considered when determining if an industrial undertaking has employed ten or more workers for relief under section 80HH of the Income-tax Act, 1961. The Court held that the term "worker" in the provision encompasses all types of workers, including casual, permanent, or temporary, as long as the threshold of ten workers is met. The Court upheld the Tribunal's decision, granting relief to the assessee and rejecting the Revenue's argument that casual workers should not be counted. Case-Laws Income Tax Thu, 10 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27569