Deduction U/s. 80IB on Manufacturing at Others Factory or under contract manufacturing

Daman Computers Pvt. Ltd. Vs ITO (Bombay High Court) Neither before the Assessing Officer nor at the appellate stage, Appellants adduced any convincing evidence to hold that it had retained its control over the manufacture of electronic computers at the factory premises of M/s. Kobian ECS India Pvt. Ltd. in Silvassa. In fact, the observations in the findings recorded by the Assessing Officer, CIT(A) show that the assessee could not even produce the primary evidence in the shape of books of accounts, resolutions, even to suggest that it had deployed its manpower at the factory premises of M/...