2001 (9) TMI 54

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....WAHAR LAL GUPTA J.-In this appeal under section 260A of the Income-tax Act, 1961, the Revenue maintains that the following substantial question of law arises for consideration of this court: "Whether the process of bleaching, dyeing printing etc., amounted to manufacture of an article or thing within the meaning of section 32A of the Income-tax Act, 1961, and whether the assessee is entitled to....