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1 - 4 of 4 (0.22 seconds)Commissioner Of Income Tax vs Harit Synthetic Fabrics Pvt. Ltd. on 24 October, 1985
4. If for a substantial period of the assessment year in question, Ihe asses-see has complied with the requirement of employing more than ten workers, the benefit has to be granted. It has to be noted that on the last date of the assessment year, the requisite number was there in the present case in addition to the fact that for a substantial period of the year that was the position. Substantial compliance was all that was required. In order to qualify for the relief and satisfy Ihe requirements of the provision, the undertaking must have employed ten or more workers substantially during the period for which relief was claimed. There could be no hard and fast rule by which one could determine whether there had been substantial compliance. It is for the authority or the court to so decide based upon the facts before it. A similar view has been expressed by the Bombay High Court in CIT v. Harit Synthetic Fabrics Pvt. Ltd. [1986] 162 ITR 640 and CIT v. Ormenxls (I) (P) Ltd. .
Section 256 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax, Calcutta vs Park Hotel (P) Ltd., 15. Park Street, ... on 5 January, 1996
4. If for a substantial period of the assessment year in question, Ihe asses-see has complied with the requirement of employing more than ten workers, the benefit has to be granted. It has to be noted that on the last date of the assessment year, the requisite number was there in the present case in addition to the fact that for a substantial period of the year that was the position. Substantial compliance was all that was required. In order to qualify for the relief and satisfy Ihe requirements of the provision, the undertaking must have employed ten or more workers substantially during the period for which relief was claimed. There could be no hard and fast rule by which one could determine whether there had been substantial compliance. It is for the authority or the court to so decide based upon the facts before it. A similar view has been expressed by the Bombay High Court in CIT v. Harit Synthetic Fabrics Pvt. Ltd. [1986] 162 ITR 640 and CIT v. Ormenxls (I) (P) Ltd. .
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