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2005 (3) TMI 89 - HC - Income TaxDeduction under sections 80HH and 80-I - "Whether, the Tribunal was right in holding that for the purpose of availing deduction under sections 80HH and 80-I, direct employment of the stipulated number of workers is relevant and individuals or workers of outside parties, whose services have been availed of by the assessee in its own manufacturing activities, either on contract basis, job basis or on per piece basis, have not to be taken into account?" - We answer the question referred to us in the affirmative, i.e., in favour of the Department
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