2016 (7) TMI 1375

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....0A of the Income Tax Act, 1961 (Act) challenges the order dated 30th April 2013, of the Income Tax Appellate Tribunal (Tribunal). The impugned order is in respect of Assessment Year 1999-2000. 2. The Appellate Revenue urges the following question of law for our consideration : A. "Whether the activity of mere bottling of LPG gas into gas cylinders amounts to production or manufacturing activity....