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Deduction Claim u/s 80IA Needs Over Ten Employees; Regular Employment Status Not Required for New Projects.
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....Claim of deduction u/s. 80IA - Condition to employ more than ten persons - Just because such persons, were not regular employees of the assessee, would not mean that they were not employed by the assessee for the purpose of new production project.....
TaxTMI
TaxTMI