Activity of ‘assembling’ amounts to manufacturing for relief u/s 80IB, employment of temporary workers enough to claim relief

Chiranjjeevi Wind Energy Ltd. Vs. ACIT CHENNAI ITAT Dated : March 30, 2010 Counsel: Shri Saroj Kumar, for the Appellant q Shaji P Jacob, for the Respondent ORDER This appeal by the assessee is directed against the order dated 16-2-2007 of Commissioner of Income Tax (Appeals)-I, Coimbatore for the assessment year 2004-05 2. The assessee has raised various grounds in this appeal. However, the only issues that arises is whether the Commissioner of Income Tax (Appeals) is justified in confirming the denial of claim of deduction u/s 80IB on the ground that the assessee has not comp...