https://www.taxtmi.com/caselaws?id=57570 The Tribunal partially allowed the appeal, upholding the Commissioner's decision on both issues. The disallowance claimed under section 80HH was dismissed as the reasons provided for denial were deemed insufficient. Regarding the interpretation of the term 'employs' in sub-clause (iv) of section 80HH(2), it was clarified that workers engaged in job work or piece work were not considered employees, leading to the denial of the relief. The judgment provides detailed analysis on the conditions under section 80HH and the distinction between employees and independent contractors for tax relief purposes in industrial undertakings. en-us Wed, 26 Jun 1991 00:00:00 +0530 Fri, 10 Dec 2010 18:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57570 The Tribunal partially allowed the appeal, upholding the Commissioner's decision on both issues. The disallowance claimed under section 80HH was dismissed as the reasons provided for denial were deemed insufficient. Regarding the interpretation of the term 'employs' in sub-clause (iv) of section 80HH(2), it was clarified that workers engaged in job work or piece work were not considered employees, leading to the denial of the relief. The judgment provides detailed analysis on the conditions under section 80HH and the distinction between employees and independent contractors for tax relief purposes in industrial undertakings. Case-Laws Income Tax Wed, 26 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57570