https://www.taxtmi.com/caselaws?id=215768 The Tribunal upheld the Commissioner of Income Tax(Appeals) order, ruling in favor of the assessee and dismissing the revenue's appeal regarding the disallowance of the claim under section 80 IB. The dispute centered on whether watchmen and the factory manager should be considered as workers in the manufacturing process. The Tribunal determined that these roles were essential to the manufacturing activities, supporting a broader interpretation of eligible workers under section 80 IB. The decision highlighted the importance of various positions beyond direct laborers in meeting the statutory requirements. en-us Fri, 29 Jun 2012 00:00:00 +0530 Fri, 17 Aug 2012 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215768 The Tribunal upheld the Commissioner of Income Tax(Appeals) order, ruling in favor of the assessee and dismissing the revenue's appeal regarding the disallowance of the claim under section 80 IB. The dispute centered on whether watchmen and the factory manager should be considered as workers in the manufacturing process. The Tribunal determined that these roles were essential to the manufacturing activities, supporting a broader interpretation of eligible workers under section 80 IB. The decision highlighted the importance of various positions beyond direct laborers in meeting the statutory requirements. Case-Laws Income Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215768