Court Affirms Assessee's Deduction Entitlement u/s 80IB; Job Workers Only Contributed Labor to Process Materials.

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....Entitlement to deduction under Section 80IB - 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....