https://www.taxtmi.com/caselaws?id=35179 The court dismissed the appeals concerning the denial of deductions under sections 80-HH and 80-I of the Income Tax Act for the appellant, a company manufacturing scooter seats. The court held that workers employed through a contractor could not be considered employees of the industrial undertaking for the purpose of claiming deductions under the mentioned sections. Referring to legal precedents, the court emphasized the requirement of a direct employment relationship between the assessee and the workers to qualify as an industrial undertaking. As the appellant failed to meet this requirement, the court upheld the Tribunal's decision to deny the deductions. en-us Tue, 08 Dec 2009 00:00:00 +0530 Fri, 01 Feb 2013 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35179 The court dismissed the appeals concerning the denial of deductions under sections 80-HH and 80-I of the Income Tax Act for the appellant, a company manufacturing scooter seats. The court held that workers employed through a contractor could not be considered employees of the industrial undertaking for the purpose of claiming deductions under the mentioned sections. Referring to legal precedents, the court emphasized the requirement of a direct employment relationship between the assessee and the workers to qualify as an industrial undertaking. As the appellant failed to meet this requirement, the court upheld the Tribunal's decision to deny the deductions. Case-Laws Income Tax Tue, 08 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35179