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<h1>The Supreme Court of India dismissed the civil appeals for lacking merit.</h1> The Supreme Court of India dismissed the civil appeals for lacking merit. - TMI Deduction u/s 80IB - manufacture or producing an article or thing - whether workers supplied by the contractor are also to be treated as workers employed by the assessee? - since the actual number of workers employed in the manufacturing process exceeded ten in number, the Tribunal was justified in holding that the condition of Section 80IB(2)(iv) have been fulfilled - HELD THAT:- SLP dismissed. The Supreme Court of India dismissed the civil appeals as it found no merit in them. (Case citation: 2015 (4) TMI 1322 - SC)