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1992 (11) TMI 291 - ITAT DELHIExtract: ....... uphold the action of the Commissioner of Income-tax (Appeals) in rejecting both the claims concurring with him in the view that it is the direct employment of the stipulated number of workers which is relevant and not otherwise. The relevant grounds in the assessee’s appeal are accordingly rejected. 9. In the result, the appeal is dismissed.
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