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TMI Blog2016 (11) TMI 1604X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the assessing officer disallowed the claim of deduction under Section 80IA on the ground that the assessee has not employed more than 10 employees. The assessing officer found that one Shri. Sowrirajan was employed as Chowkidar. Therefore he could not have participated in the manufacturing process. The learned counsel for the assessee submitted that the Shri. Sowrirajan was in fact used in the manufacturing process and he used to stay in the premises of the industry. Therefore, he was also shown as Chowkidar. On a query from the bench, how the very same Shri. Sowrirajan was able to work for 24 hours, i.e. day time in the factory and night time as chowkidar, the learned representative for the assessee submitted that, that is the styl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the consultant, the learned department representative submitted that the consultant was never shown as employee of the assessee. The consultant was to advice the assessee occasionally. Therefore, he cannot be construed as worker contributing his labour in the manufacturing process. Therefore, the CIT(A) has rightly confirmed the order of the assessing officer. 4. We have considered the rival submissions on either side and perused the relevant material available on record. This is a second round of litigation before this Tribunal. In the first round of litigation, the Tribunal remitted back the matter to the file of the assessing officer for re4 consideration. The assessing officer found that the assessee has employed less than 10 em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory in the day time and since he is staying in the premises of the assessee, he was also shown as chowkidar. This Tribunal is of the considered opinion that an individual cannot be forced to work for more than eight hours in a day and if the assessee compels Shri. Sowrirajan to work in the day time in the factory and as a chowkidar in the night, it would be contrary to the provisions of labour welfare legislation. Therefore, the explanation of the assessee is contrary to the existing statutory provisions. Therefore, the Tribunal is of the considered opinion that Shri. Sowrirajan stay in the factory premises in the night cannot be considered as employment in the manufacturing process. 5. Now coming to the consultant so long as the consult ..... X X X X Extracts X X X X X X X X Extracts X X X X
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