Benefit u/s 80IB(2)(iv) - interpretation of the term “employment ...
Clarification needed on "employment for substantial part of the year" u/s 80IB(2)(iv) including foreman's role.
August 30, 2017
Case Laws Income Tax HC
Benefit u/s 80IB(2)(iv) - interpretation of the term “employment for substantial part of the year” - ten or more workers - foreman is to be treated as a part of the manufacturing process or not - tribunal is not required this issue - HC
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