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2011 (11) TMI 32 - HC - Income TaxDeduction 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 - The fact that the employer – employee relationship between the workers employed by the assessee differs cannot be a ground to deny deduction under Section 80IB of the Act, so long as the workers employed by the assessee in aggregate exceed ten in number. - 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. - Decision in in the case of Commissioner of Income Tax V/s. Sawyer’s Asia Limited (1979 -TMI - 37005 - BOMBAY High Court) - Decided in favor of assessee.
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