2015 (4) TMI 1322 - SCH - Income Tax

Deduction u/s 80IB - manufacture or producing an article or thing - whether workers supplied by the contractor are also to be treated as workers employed by the assessee? - since the actual number of workers employed in the manufacturing process exceeded ten in number, the Tribunal was justified in holding that the condition of Section 80IB(2)(iv) have been fulfilled - HELD THAT - SLP dismissed.