Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1984 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (12) TMI 122 - ITAT JAIPURExtract: ......., therefore, hold that the word lsquo worker rsquo as defined in the Factories Act, 1948 can usefully be adopted for purposes of determining the worker within the meaning of s. 80J(iv). We, therefore held that the assessee is entitled to s. 80J relief as it substantially complied with the provisions of s. 80J(4)(iv). Therefore, the appeal succeeds.
|