https://www.taxtmi.com/caselaws?id=206908 For deduction under Section 80IB, the manufacturing test turns on whether the assessee actually carried on manufacture or production in its own industrial set-up; records showing raw material purchase, finished goods, excise compliance, CENVAT credit, owned plant and machinery, SSI registration, and substantial power and maintenance expenses supported that conclusion. The section 80IB(2)(iv) worker threshold is satisfied by the actual number of persons engaged in the manufacturing process, and workers supplied through a contractor may be counted if they work in the assessee's manufacturing activity. On those principles, the deduction is available where the undertaking meets the manufacturing and worker conditions. en-us Tue, 15 Nov 2011 00:00:00 +0530 Fri, 22 Aug 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206908 For deduction under Section 80IB, the manufacturing test turns on whether the assessee actually carried on manufacture or production in its own industrial set-up; records showing raw material purchase, finished goods, excise compliance, CENVAT credit, owned plant and machinery, SSI registration, and substantial power and maintenance expenses supported that conclusion. The section 80IB(2)(iv) worker threshold is satisfied by the actual number of persons engaged in the manufacturing process, and workers supplied through a contractor may be counted if they work in the assessee's manufacturing activity. On those principles, the deduction is available where the undertaking meets the manufacturing and worker conditions. Case-Laws Income Tax Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206908