https://www.taxtmi.com/caselaws?id=278635 The tribunal dismissed all three appeals by the assessee, upholding the disallowance of deduction under Section 80IA for not meeting the requirement of employing more than 10 employees in the manufacturing process. The tribunal scrutinized the roles of a consultant and a Chowkidar, emphasizing the necessity of proving direct involvement in the manufacturing process to be considered as employees for claiming deductions. The judgment highlighted the importance of complying with labor laws and maintaining verifiable employee records to support claims for tax deductions under Section 80IA. en-us Fri, 25 Nov 2016 00:00:00 +0530 Fri, 15 Feb 2019 08:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278635 The tribunal dismissed all three appeals by the assessee, upholding the disallowance of deduction under Section 80IA for not meeting the requirement of employing more than 10 employees in the manufacturing process. The tribunal scrutinized the roles of a consultant and a Chowkidar, emphasizing the necessity of proving direct involvement in the manufacturing process to be considered as employees for claiming deductions. The judgment highlighted the importance of complying with labor laws and maintaining verifiable employee records to support claims for tax deductions under Section 80IA. Case-Laws Income Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278635