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2004 (11) TMI 22 - HC - Income TaxRelief under sections 80J and 80HH - number of workers employed in the manufacturing process carried on by the industrial undertaking - assessee is a registered firm manufacturing rice and dealing in food grains. Its claim for relief under sections 80J and 80HH in respect of its rice manufacturing business was disallowed on the ground that the assessee did not employ ten or more workers in the manufacturing process and, therefore, it did not satisfy the conditions of section 80J(4)(iv) and section 80HH(2)(iv) - We are of the view that the various processes starting from purchase of the raw material and till the sale of finished goods from an integral part of the manufacturing process and the workers and labourers employed in these processes are workers employed in the manufacturing process. - Tribunal has rightly interpreted the provision of law and there is no legal error in the order of the Tribunal in allowing relief
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