https://www.taxtmi.com/caselaws?id=175456 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to allow the deduction under Section 80IB. The Tribunal held that workers engaged in various processes integral to manufacturing, including contractual labor and staff for raw material purchase, should be considered employed in the manufacturing process. The assessee met the statutory requirement of employing 10 or more workers in certain months. The judgment was pronounced on 18th Feb., 2011. en-us Fri, 18 Feb 2011 00:00:00 +0530 Sat, 21 Nov 2015 18:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175456 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to allow the deduction under Section 80IB. The Tribunal held that workers engaged in various processes integral to manufacturing, including contractual labor and staff for raw material purchase, should be considered employed in the manufacturing process. The assessee met the statutory requirement of employing 10 or more workers in certain months. The judgment was pronounced on 18th Feb., 2011. Case-Laws Income Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175456