Dismissing the appeal of the revenue , the Court held that ; the Tribunal had independently formed an opinion, based on correct, complete and proper appreciation of the entire material, that the assessee had in fact employed more than ten workers for substantial part of the year. These findings of fact could not be said to be arbitrary, illegal, erroneous or unreasonable. ( AY. 2003 -04)
CIT v. Him Knit Feb. (2018) 400 ITR 76 (HP) (HC)
S. 80IB: Industrial undertakings – Employment of number of workers – Question of fact was examined by the Tribunal, finding of fact .