2010 (9) TMI 1220

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.... JUDGMENT Deepak Gupta, J. 1. These appeals are being disposed of by a common judgment, since the questions of law involved in both the appeals are identical and read as follows: "1. Whether in the facts and circumstances of the case the Tribunal was correct in law in holding that the requisite number of persons required to be employed had to employed for the entire year or a substantial part ....

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....(v) of the Income Tax Act, 1961, which reads as follows: "(v) in a case where the industrial undertaking manufactures or produces articles or things, 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 on without the aid of power." 3. It is not disputed before us that in one....