https://www.taxtmi.com/caselaws?id=57417 Deduction under section 80-I was unavailable where the assessee, though engaged in manufacture of polythene bags, did not itself employ 10 or more workers in the manufacturing process carried on with the aid of power. Workers engaged through an outside agency could not be treated as the assessee's own employees for this purpose, because the provision is aimed at encouraging industrial undertakings set up and run by the assessee itself. On that basis, the statutory employment condition was not satisfied and the deduction claim failed. en-us Sun, 14 Apr 1985 00:00:00 +0530 Fri, 10 Dec 2010 10:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57417 Deduction under section 80-I was unavailable where the assessee, though engaged in manufacture of polythene bags, did not itself employ 10 or more workers in the manufacturing process carried on with the aid of power. Workers engaged through an outside agency could not be treated as the assessee's own employees for this purpose, because the provision is aimed at encouraging industrial undertakings set up and run by the assessee itself. On that basis, the statutory employment condition was not satisfied and the deduction claim failed. Case-Laws Income Tax Sun, 14 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57417