2010 (9) TMI 1220

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... JUDGMENT Deepak Gupta, J. 1. These appeals are being disposed of by a common judgment, since the questions of law involved in both the appeals are identical and read as follows: "1. Whether in the facts and circumstances of the case the Tribunal was correct in law in holding that the requisite number of persons required to be employed had to employed for the entire year or a substantial part .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (v) of the Income Tax Act, 1961, which reads as follows: "(v) in a case where the industrial undertaking manufactures or produces articles or things, 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." 3. It is not disputed before us that in on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s carried on with the aid of power ten or more workers, is all that is required. The undertaking must have employed ten or more workers substantially during the period for which relief is claimed. There can be no hard and fast rule by which one can determine whether there has been substantial compliance. It is for the authority or the court to so decide based upon the facts before it." 5. It may .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X