Section 80IB Security guards to be counted in list of workers

Manufacturing process includes packing, stitching, mounting and dispatch of finished goods, therefore, workers employed in allied activities were to be treated as those employed in manufacturing process. However, in the instant case, admittedly, a Works Manager is like a highly technical qualified worker having managerial responsibility, likewise, a Supervisor is also like a highly skilled supervisory worker. Therefore, both these persons cannot be taken out from the categories of workers. It is well known that ‘manufacturing process’ includes all activities in relation to manufact...