https://www.taxtmi.com/caselaws?id=55237 Contract labour supplied through an intermediary can be counted as workers employed by an industrial undertaking for deduction under section 80-I(2)(iv) where the undertaking has the requisite number of workers and the manufacturing activity is carried on without power. The provision was treated as beneficial and not to be construed narrowly, with emphasis on the broader labour-law understanding of "worker" and "employee" and on the real substance of the working arrangement, including ultimate control over the establishment. On that basis, direct engagement was not essential, the deduction could not be denied, and revision under section 263 was unsustainable. en-us Mon, 21 Jun 1993 00:00:00 +0530 Wed, 24 Nov 2010 17:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55237 Contract labour supplied through an intermediary can be counted as workers employed by an industrial undertaking for deduction under section 80-I(2)(iv) where the undertaking has the requisite number of workers and the manufacturing activity is carried on without power. The provision was treated as beneficial and not to be construed narrowly, with emphasis on the broader labour-law understanding of "worker" and "employee" and on the real substance of the working arrangement, including ultimate control over the establishment. On that basis, direct engagement was not essential, the deduction could not be denied, and revision under section 263 was unsustainable. Case-Laws Income Tax Mon, 21 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55237