1984 (12) TMI 122

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....70 and computing the relief at 7 1/2 per cent of the said amount. However, in the revised return, the 80J claim was enchanted to Rs. 96,646. The capital employed was computed as follows: 1. Various assets including preliminary expenses Rs.16,07,867 Less : Unsecured loan & liabilities Rs. 3,08,185 . 12,99,682 @ 7 per cent of the above Rs. 96,640 The ITO called upon the assessee to prove that it had fulfilled all the conditions of s. 80J(4)(iv) which reads as under: "In a case where the industrial undertaking manufactures or produces articles, the undertaking employs ten or more workers in a manufacturing process carried on with the aid of power or employs twenty or more workers in a manufacturing process carried....

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....e managing process At p. 3 of the paper compilation, excluding secretary, accountants and peon, the number of workers engaged in the manufacturing process beginning from February, 1978 to December, 1978 were given as follows: Month & Yr. No. of Workers 2/78 11 3/78 10 4/78 9 5/78 10 6/78 10 7/78 12 8/78 10 9/78 10 10/78 11 11/78 11 12/78 12 Thus it can be seen that except in 4/78, in all the other months, there are more than 10 workers. The definition of worker is given in the Factories Act, 1948 as: "Worker means a person employed, directly or through any agency, whether for wages or not, in any manufacturing process, or in clearing any part of the machinery or p....