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2010 (9) TMI 1220 - HIMACHAL PRADESH HIGH COURTExtract: ....... may be true that substantial part does not mean the entire year, but employment for 1/6th of the year or half of the year can under no circumstance be termed to be employment for a substantial part of the year. 6. Therefore, the appeals are dismissed and the questions of law are answered against the assessee and in favour of the Revenue. No costs.
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