Deduction Denied u/s 80IB Due to Workforce Shortage; Case Sent Back for Fact Verification.

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....Deduction u/s 80IB - Claim denied as assessee did not have 10 workers during the year - The attendance register of the appellant, that on that particular day the number of employees were less than ten, as some of them were absent on account of leave etc. These facts have not been appreciated by the AO while passing the assessment order - matter restored back to verify the facts - AT....