1983 (11) TMI 35

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..... he Assessee : K. R. Prasad JUDGMENT Jagannatha Shetty, J. The Income-tax Appellate Tribunal, Bangalore Bench, has referred the following question of law under s. 256(1) of the I.T.Act, 1961, for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that even the casual workers also should be counted to ascertain wh .....

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..... or more workers in the manufacturing process. So, it allowed the appeal giving the relief to the assessee. In our opinion, the Tribunal has correctly construed the scope and meaning of the word " worker " found in s. 80HH(2)(iv). It reads as follows : " (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely ............. (iv) it employs ten .....

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