LAWS(HPH)-2014-11-120

COMMISSIONER OF INCOME TAX Vs. INDUS COSMECEUTICALS

Decided On November 18, 2014
COMMISSIONER OF INCOME TAX Appellant
V/S
Indus Cosmeceuticals Respondents

JUDGEMENT

(1.) All these appeals have been admitted on the following common substantial question of law:-

(2.) While an additional substantial question of law was framed in ITA No. 28 of 2009, which is as follows:- Whether the condition specified in section 80IB(2)(iv) requiring employment of ten or more workers in the process carried out could be said to have been complied with, when most of the workers had not actually worked for more than four months during the year?

(3.) Before proceeding to the common question of law, we propose to deal with question No. 2 separately framed in ITA No. 28 of 2009.