https://www.taxtmi.com/caselaws?id=117709 The ITAT allowed the appeal, overturning the disallowance of deduction under section 80-I by the lower authorities. The ITAT found that the assessee had met the conditions for the deduction, specifically regarding the employment of 10 or more workers in a manufacturing process carried on with power. The ITAT emphasized the presence of workers based on attendance registers and supported documentation, highlighting that the disputed employee statement was clarified through an affidavit. Consequently, the ITAT directed the Assessing Officer to grant the deduction under section 80-I for the assessment year in question. en-us Wed, 12 Jan 2005 00:00:00 +0530 Tue, 31 Jul 2012 23:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117709 The ITAT allowed the appeal, overturning the disallowance of deduction under section 80-I by the lower authorities. The ITAT found that the assessee had met the conditions for the deduction, specifically regarding the employment of 10 or more workers in a manufacturing process carried on with power. The ITAT emphasized the presence of workers based on attendance registers and supported documentation, highlighting that the disputed employee statement was clarified through an affidavit. Consequently, the ITAT directed the Assessing Officer to grant the deduction under section 80-I for the assessment year in question. Case-Laws Income Tax Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117709