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1991 (6) TMI 90 - ITAT BANGALOREExtract: .......he assessee gets the articles prepared on piece work basis, the workers are not employees of the assessee and as such the condition in clause (iv) of section 80HH(2) is not fulfilled. For these reasons, we affirm the finding of the Commissioner (Appeals) in this regard and dismiss the second ground. 14. In the result, the appeal is allowed in part.
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