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2004 (11) TMI 51 - ALLAHABAD HIGH COURTClaim for deductions under sections 80J and 80HH - "1. Whether, Tribunal was legally correct in allowing the assessee's claim under sections 80J and 80HH? 2. Whether, in the absence of labour register and also the admitted fact that the mill was not registered under the Factories Act, the registration under the Factories Act, 1948, being obligatory if ten or more persons were employed, there was material with the Tribunal to hold that the assessee-firm satisfied the condition laid down in sections 80J(4)(iv) and 80HH(2)(iv) of the Act?" - Both the questions are answered in the affirmative, i.e., against the Revenue and in favour of the assessee.
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