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2015 (9) TMI 709 - AT - Income TaxDeduction u/s 80IA denied - the assessee did not employ ten workers and further that the assessee did not produce any evidence of actually rendering of services by the labourers/workers, more specifically, when no disallowance was made to the expenditure claimed by the assessee - Held that:- We have perused the record and found that for different months from April to March, the number of workers varies from eleven to thirteen, which are based upon the summary shit of muster book evidencing that during the relevant period, the assessee employed more than ten workers. On another plea raised by the AO/CIT-DR that mere furnishing of names or proof of payment does not establish that these persons were employed by the assessee, at best, it can be said that since the assessee has already closed down the business in the year 1998, thus, at the relevant time (later stage) only such type of evidence is only possible. The Department has not disputed the payments made to such workers/agency, therefore, we are of the view, that the assessee has substantially complied with the conditions laid down in section 80IA(2)(iv) - Decided in favour of assessee.
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