https://www.taxtmi.com/caselaws?id=375189 The Court upheld the Tribunal's decision, ruling against the assessee in tax case appeals concerning eligibility for deduction under Section 80IB of the Income Tax Act. The Court found that the assessee failed to prove the employment of the required number of workers in the manufacturing process, as mandated by the Act. Despite the assessee's contentions, the evidence presented was deemed insufficient to meet the statutory requirements. Consequently, the Court dismissed the appeals, emphasizing the assessee's failure to fulfill the conditions for claiming the deduction under Section 80IB. en-us Mon, 21 Jan 2019 00:00:00 +0530 Sat, 16 Feb 2019 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375189 The Court upheld the Tribunal's decision, ruling against the assessee in tax case appeals concerning eligibility for deduction under Section 80IB of the Income Tax Act. The Court found that the assessee failed to prove the employment of the required number of workers in the manufacturing process, as mandated by the Act. Despite the assessee's contentions, the evidence presented was deemed insufficient to meet the statutory requirements. Consequently, the Court dismissed the appeals, emphasizing the assessee's failure to fulfill the conditions for claiming the deduction under Section 80IB. Case-Laws Income Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375189