2001 (6) TMI 8

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....<br>Income Tax<br>-<br>Judge(s) : R. JAYASIMHA BABU., K. GNANAPRAKASAM. JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J. -The two questions' referred to us concerning the a....

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.... in industrial activity was not in dispute. As held by the apex court, it is not necessary in order to claim this allowance, that the assessee himself should be engaged in the manufacture. The fact th....