https://www.taxtmi.com/caselaws?id=58462 The Tribunal upheld the CIT (A) XI, Bombay's decision to allow the claim for deduction under s. 80J of the IT Act, 1961 for the assessment year 1977-78. The appeal by the revenue challenging the claim was dismissed. The Tribunal clarified that the requirement of employing workers in an industrial undertaking for claiming deduction under s. 80J(4)(iv) of the Act can be fulfilled by the undertaking, regardless of whether the workers are directly employed by the assessee or the company. Therefore, the assessee was deemed eligible for the relief under s. 80J. en-us Sat, 16 Jan 1982 00:00:00 +0530 Mon, 20 Dec 2010 11:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58462 The Tribunal upheld the CIT (A) XI, Bombay's decision to allow the claim for deduction under s. 80J of the IT Act, 1961 for the assessment year 1977-78. The appeal by the revenue challenging the claim was dismissed. The Tribunal clarified that the requirement of employing workers in an industrial undertaking for claiming deduction under s. 80J(4)(iv) of the Act can be fulfilled by the undertaking, regardless of whether the workers are directly employed by the assessee or the company. Therefore, the assessee was deemed eligible for the relief under s. 80J. Case-Laws Income Tax Sat, 16 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58462