TMI Blog1992 (11) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... two grounds are accordingly rejected. 2. The only other issue which survives for our consideration is the one pertaining to the claim of the assessee for deductions under sections 80HH and 80-I although in the grounds of appeal the last one is stated as 80J. 3. The assessee in this case is a registered firm engaged primarily in the export of brass art-wares and other Indian handicrafts. The Assessing Officer rejected the claims for deduction under sections 80HH and 80-I which were made by means of a revised return on the ground that the assessee-firm was not a small-scale industrial undertaking and nor was it a manufacturer. On further appeal the Commissioner of Income-tax (Appeals) was pleased to uphold the assessee s cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal being aggrieved with the order passed by the Commissioner of Income-tax (Appeals). Even before us. the learned counsel has reiterated the arguments advanced before the CIT (Appeals). According to him in case the karigars/artisans who had done the work of polishing, engraving and cutting were to be included then the total number would exceed hundred. In other words, his argument was that all types of workers whether direct or Indirect should be counted for purposes of allowing relief under sections 80HH and 80-I. In support of his arguments the learned counsel referred to the dictionary meaning of the terms employ , employed , employee and employment . A reference was also made to the meaning of the word casual. once again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employment covers a much larger field in matter of conditions of service, the right of promotion, etc., than the word appointment . Therefore, looking at the expression employment both in its ordinary meaning and the meaning as derived from the language used in other rules, it would be right to, construe it as meaning the state of being employed or as referring to the existence of employer and employee relation. [Ibid.] A contract of employment may be in respect of either piece-work or time- work but it does not follow from the fact that the contract is for piece-work that it must be a contract of employment. There is in law a well established distinction between a contract for a service and a contract of service. In the one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( supra) the question before their Lordships was whether casual workers were to be counted for purposes of allowing relief under section 80HH and the view taken was that they were to be included. On the facts of the present case, we cannot come to the conclusion that the artisans and karigars were the casual workers of the assessee. The decision in the case of A. Mukherjee Co. (P.) Ltd. ( supra) is not relevant for deciding the present issue since that squarely pertains to the question whether the assessee whose operations are partly conducted outside the factory premises with the aid/help of others would be entitled to the benefit of sections 80HH and 80-I and that being an issue which has already been concluded in favour of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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