https://www.taxtmi.com/caselaws?id=15799 Grey cloth processing by bleaching, dyeing, printing, calendering and starching was treated as manufacture because the finished fabric emerged as a commercially distinct textile product, following the Supreme Court's ruling in Ujagar Prints. On that basis, the activity qualified the assessee for initial depreciation under section 32(1)(vi) of the Income-tax Act, 1961. The separate challenge concerning jurisdiction under section 263 was not pursued further because it had become academic once manufacture was accepted. en-us Thu, 17 Dec 1998 00:00:00 +0530 Sat, 29 Aug 2009 11:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15799 Grey cloth processing by bleaching, dyeing, printing, calendering and starching was treated as manufacture because the finished fabric emerged as a commercially distinct textile product, following the Supreme Court's ruling in Ujagar Prints. On that basis, the activity qualified the assessee for initial depreciation under section 32(1)(vi) of the Income-tax Act, 1961. The separate challenge concerning jurisdiction under section 263 was not pursued further because it had become academic once manufacture was accepted. Case-Laws Income Tax Thu, 17 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15799