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2012 (8) TMI 809 - MADRAS HIGH COURTIneligibility for deduction u/s 80IA - the assessee is not engaged in any industrial activity of its own except assembling on job work basis - ITAT allowed the claim - Held that:- The assessee procured raw materials and components and were handed over to the job contractors to make use of the same in the manufacture of grinder parts. The assessee exercised supervision and control in the manufacturing of the parts done by the job workers on the materials supplied in according to the specification in the dyes supplied by the assessee. They were subjected to quality control too. Thus even though the assessee had not employed its own employees, yet, the fact is that at every stage the assessee had extracted control over the job work as though they were employees of the assessee. 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 - in favour of assessee.
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