https://www.taxtmi.com/caselaws?id=26225 The High Court ruled in favor of the assessee, holding that the process of dyeing and printing grey cloth constituted manufacturing, making the assessee eligible for relief under section 80J of the Income-tax Act. However, for the assessment year 1972-73, where the assessee only processed cloth belonging to customers, it was considered a contractor and not a manufacturer, thus denying relief for that year. The court also confirmed that the assessee's business qualified as an industrial undertaking and that the use of previously used building and machinery did not disqualify the assessee from relief under section 80J(4). en-us Tue, 11 Mar 1986 00:00:00 +0530 Wed, 03 Feb 2010 15:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26225 The High Court ruled in favor of the assessee, holding that the process of dyeing and printing grey cloth constituted manufacturing, making the assessee eligible for relief under section 80J of the Income-tax Act. However, for the assessment year 1972-73, where the assessee only processed cloth belonging to customers, it was considered a contractor and not a manufacturer, thus denying relief for that year. The court also confirmed that the assessee's business qualified as an industrial undertaking and that the use of previously used building and machinery did not disqualify the assessee from relief under section 80J(4). Case-Laws Income Tax Tue, 11 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26225