2004 (11) TMI 51

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..... Act, the registration under the Factories Act, 1948, being obligatory if ten or more persons were employed, there was material with the Tribunal to hold that the assessee-firm satisfied the condition laid down in sections 80J(4)(iv) and 80HH(2)(iv) of the Act?" - Both the questions are answered in the affirmative, i.e., against the Revenue and in favour of the assessee. - - - - - Dated:- 10-11-2 .....

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..... were employed, there was material with the Tribunal to hold that the assessee-firm satisfied the condition laid down in sections 80J(4)(iv) and 80HH(2)(iv) of the Act?" The assessment year involved in the present reference is 1977-78. The respondent-assessee is a rice miller and claimed deduction under sections 80J and 80HH of the Act which was disallowed by the Income-tax Officer. However, the .....

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..... 0J(4)(iv) and 80HH(2)(iv) of the Act. Following the aforesaid judgment we find that the Tribunal was legally correct in allowing the assessee's claim under sections 80J and 80HH of the Act. These provisions do not require that the industrial undertaking should be registered under the Factories Act to qualify for the deductions under the aforesaid provisions. Therefore, question No. 2 is answered a .....

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