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2010 (3) TMI 897 - AT - Income TaxDenial of deduction under section 80-IB - Profits and gains from industrial undertakings other than infrastructure development undertakings – Assessee was engaged in assembling of wind operated electricity generators and erection thereof in place of customers – alleged that assessee has not employed more than 10 persons – Held that:- Section 80-IB(2)(iv) says that such undertaking should employ ten or more "workers" if this activity is done with the help and aid of power - Copies of wage registers maintained during the relevant period have been produced and these were also produced before the Assessing Officer, but the Assessing Officer chose to rely on a statement of Shri Mani, an employee - such huge activity cannot be carried on without the help of more than 10 workers - assessee-company fulfils all the eligibility criteria for deduction under section 80-IB - appeal filed by the assessee is allowed.
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