Dispute over Section 10B deduction: Assessee challenges AO's claim, provides evidence of labor charges for CT/PT manufacturing.

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....Deduction u/s 10B - products namely CT/PT manufactured or not? - Assessee during the year has paid the job worker the labour charges to its associated concern as evident from the copies of the ledgers. Therefore, the finding of the AO that there was no labour charge paid by the assessee is based on wrong assumption of facts.....