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2009 (12) TMI 18 - HC - Income TaxIndustrial undertaking - claim u/s 80HH and 80I has been denied by the three authorities below on the ground that the condition of clause (iv) of Section 80-I is not fulfilled inasmuch as the workers employed through contractor are not to be treated as the workers employed in the Industrial Undertaking – held that - The real test for deciding whether the contract is one of employment is to find out whether the agreement is for the personal labour of the person engaged, and if that is so, the contract is one of employment whether the work is time-work or piece-work, or whether the employee did the whole of the work himself, or whether he obtained the assistance of other persons also for the work. The question whether or not a person is an employee is a question of fact. - On the own showing of the assessee, it has employed with it only five workers. The other workers were employed by the contractor. The workforce employed by the contractor will not be counted for the purposes of afore stated clause in view of the words "it employs".
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