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2014 (3) TMI 150 - KARNATAKA HIGH COURTCalculation of days of employment - Entitlement for deduction u/s 80JJAA of the Act – Whether new regular workmen had completed 300 days employment during the previous year - Held that:- The court ordered that the Tribunal shall address the question after giving an opportunity of being heard to the parties and also allowing them to produce further evidence/materials in support of their case, if they so desire – the other question remained open by the court - Decided in favour of Revenue.
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