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1983 (11) TMI 35
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....asan and H. Raghavendra Rao For the Assessee : K. R. Prasad JUDGMENT Jagannatha Shetty, J. The Income-tax Appellate Tribunal, Bangalore Bench, has referred the following question of law under s. 256(1) of the I.T.Act, 1961, for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that even the casu....
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....that it states is that the assessee should employ ten or more workers in the manufacturing process. So, it allowed the appeal giving the relief to the assessee. In our opinion, the Tribunal has correctly construed the scope and meaning of the word " worker " found in s. 80HH(2)(iv). It reads as follows : " (2) This section applies to any industrial undertaking which fulfils all the fol....