1998 (9) TMI 45

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....t the instance of the Revenue, the following question has been referred to us : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee-firm was engaged in the manufacture or production of an article or thing within the meaning of sub-clause (iii) of sub-section (2) of section 32A of the Income-tax Act, 1961, and hence was eligi....