Court Upholds Assessee's Section 80IA Relief Claim: Dyes and Materials for Job Workers Qualify for Criteria.

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....Deduction u/s 80IA - Given the fact that the dyes and the materials were given by the assessee to the job workers, who had merely bestowed their labours, no hesitation in accepting the case of the assessee that it qualify for relief under Section 80IA - HC....