Whether casual contract workers can be considered as regular workers u/s. 80-IB(2)

IN THE ITAT MUMBAI BENCH ‘I’ Hindustan Colas Ltd. Versus Assistant Commissioner of Income-tax IT APPEAL NOS. 3981 & 5498 (MUM) OF 2008 AND 6829 (MUM.) OF 2010 [ASSESSMENT YEARs 2002-03 to 2004-05] OCTOBER 19, 2012 ORDER Rajendra Singh, Accountant Member These appeals by the assessee are directed against different orders of CIT(A) dated 11.3.2010, 1.5.2008 and 28.3.2006 respectively for assessment years 2002-03, 2003-04 and 2004-05. The disputes raised in these appeals relate to allowability of deduction under section 80IB and under section 35AB of the Income ta...