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2012 (8) TMI 453 - AT - Income TaxDisallowance of claim u/s 80 IB - the assessee does not fulfil the requirement of employing 10 or more workers in the manufacturing process during the relevant financial year - assessee has employed 11 persons in the factory including 2 Watchmen, 1 Accountant–cum-Factory Manager - Held that:- The watchmen in their statement recorded by the AO had stated that they are also performing the duties like packaging, preparing gate pass, maintaining attendance register etc., clearly shows that they are engaged in the activity of manufacturing process carried out by the assessee in the factory. Similarly, the factory manager performing the activity of supervising and managing the manufacturing process and therefore, the same are integral part of manufacturing process - assessee has complied with the conditions of employing 10 workers - in favour of assessee.
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