https://www.taxtmi.com/caselaws?id=12966 Bleaching, dyeing, printing and allied processing of cloth were treated as manufacture or production for investment allowance purposes under the Income-tax Act, 1961, because prior binding authority had already recognised these processes as manufacturing activity. The cited Full Bench view on dyeing, bleaching, printing and embroidering of grey cloth reinforced that such processing amounts to production and manufacture, supporting eligibility for investment allowance under section 32A. On that basis, the proposed issue was not open for reconsideration and no substantial question of law arose for the revenue's appeal. en-us Wed, 19 Sep 2001 00:00:00 +0530 Mon, 25 May 2009 16:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12966 Bleaching, dyeing, printing and allied processing of cloth were treated as manufacture or production for investment allowance purposes under the Income-tax Act, 1961, because prior binding authority had already recognised these processes as manufacturing activity. The cited Full Bench view on dyeing, bleaching, printing and embroidering of grey cloth reinforced that such processing amounts to production and manufacture, supporting eligibility for investment allowance under section 32A. On that basis, the proposed issue was not open for reconsideration and no substantial question of law arose for the revenue's appeal. Case-Laws Income Tax Wed, 19 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12966