https://www.taxtmi.com/caselaws?id=256456 The court upheld the ITAT's decision regarding the assessee's compliance with Section 80 IB (2) (iv) of the Income Tax Act, including the Manager and Supervisor as workers. It also supported the inclusion of memoranda books as regular books of accounts, dismissing the revenue's appeal and directing each party to bear their own costs. en-us Wed, 10 Dec 2014 00:00:00 +0530 Tue, 26 May 2026 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256456 The court upheld the ITAT's decision regarding the assessee's compliance with Section 80 IB (2) (iv) of the Income Tax Act, including the Manager and Supervisor as workers. It also supported the inclusion of memoranda books as regular books of accounts, dismissing the revenue's appeal and directing each party to bear their own costs. Case-Laws Income Tax Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256456