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TMI Blog1984 (12) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... e revised return, the 80J claim was enchanted to Rs. 96,646. The capital employed was computed as follows: 1. Various assets including preliminary expenses Rs.16,07,867 Less : Unsecured loan liabilities Rs. 3,08,185 . 12,99,682 @ 7 per cent of the above Rs. 96,640 The ITO called upon the assessee to prove that it had fulfilled all the conditions of s. 80J(4)(iv) which reads as under: "In a case where the industrial undertaking manufactures or produces articles, the undertaking employs ten or more workers in a manufacturing process carried on with the aid of power or employs twenty or more workers in a manufacturing process carried on without the aid of power" The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal revolves round the fact as to who can be said to be a worker engaged in the managing process At p. 3 of the paper compilation, excluding secretary, accountants and peon, the number of workers engaged in the manufacturing process beginning from February, 1978 to December, 1978 were given as follows: Month Yr. No. of Workers 2/78 11 3/78 10 4/78 9 5/78 10 6/78 10 7/78 12 8/78 10 9/78 10 10/78 11 11/78 11 12/78 12 Thus it can be seen that except in 4/78, in all the other months, there are more than 10 workers. The definition of worker is gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the month of 4/78, there are only nine workers instead of ten, the assessee company should not loss the relief under s. 80J as it substantially complied with the provisions of s. 80J(4) during the maximum period in the accounting year. The ld. Departmental Representative argued that the word worker is not defined in the IT Act and hence the dictionary meaning of the worker should be adopted instead of the meaning attached to the word worker under the Factories Act, 1948. We feel it very difficult to appreciate this argument when a word is defined in another legislation unless the word is differently defined in the impugned Act, it should carry the meaning given to it in the Act in which it is defined. We, therefore, hold that the word ..... X X X X Extracts X X X X X X X X Extracts X X X X
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