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2012 (7) TMI 609 - DELHI HIGH COURTDenial of deduction under section 80-IB of the Act on the ground that the respondent-assessee had not employed ten or more workers – Held that:- Though the workers employed by the assessee directly were less than ten, it is not in dispute that the total number of workers employed by the assessee directly or hired through a contractor for carrying on the manufacturing activity exceeded ten and - workers including casual and contractual workers were working in the direct supervision and control of the respondent-assessee - assessee complied with the condition set out in section 80-IB(2)(iv) of the Act.
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