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TMI Blog1972 (1) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 66(1) of the Indian Income-tax Act, 1922, in which the following question has been referred to us for opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee's brick kiln business was not a cottage industry within the meaning of section 14(3)(i)(b) of the Indian Income-tax Act. 1922, as it stood after the amendment in 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the work was-not of a nature which could be carried on in a cottage. Learned counsel for the assessee has contended that the industry carried on by the assessee, viz., the manufacture of bricks in the brick kilns, would be a cottage industry within the meaning of section 14(3)(i)(b) of the Income-tax Act. In support of his contention he has relied on the. definition of a cottage industry as gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yees take part. A cottage industry is one which is tarried on by the artisan himself using his own equipment with the help of the members of the family. It is the family unit which provides the labour force. The idea of cottage industry is alien to the idea of industry where hired labour is engaged and the relationship of employer and the employees exists. For example, the parts of a watch may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation v. Income-tax Appellate Tribunal, and this court took the view that brick kilns run by the assessee in that case could not be treated as cottage industry. We find no ground to differ from the decision in that case. Accordingly, we answer the question referred to us in the affirmative. The Commissioner of Income-tax will be entitled to his costs which we assess at Rs. 300, Counsel's fee is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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