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2019 (2) TMI 816 - HC - Income TaxEligibility for deduction u/s 80IB - appellant did not fulfill the condition of employing ten or more number of persons in its manufacturing process - Held that:- What is important to note is that to be entitled to the benefit, the assessee should show that it is an industrial undertaking manufacturing or producing articles or things and the industrial undertaking should employ 10 or more workers in a manufacturing process carried on with the aid of power or employee 20 or more workers when manufacturing process is carried on without the aid of power. The assessee would state that they carried on their operations with the aid of power. If that is so, the onus is on the assessee to show that they not only manufacture or produce articles or things in their industrial undertaking but also employed 10 or more workers in the manufacturing process carried on. This aspect of the matter has not been established by the assessee by producing sufficient proof to show that the Chowkidar is a person who has also employed in the manufacturing process. There should have been a clinching materials produced to show that the assessee is an industrial undertaking which does manufacturing or produces articles or things. The authorities below as well as the Tribunal on facts found that the assessee does not fulfil the conditions. We cannot examine the factual finding as if we are the third Appellate Authority. Thus, for the above reasons, we hold that the assessee has not made out a case for interfering with the order passed by the Tribunal and there is no substantial question of law arising for consideration. - Decided against assessee
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