1994 (4) TMI 5

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.... this court under section 256(1) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not upholding the finding of the Commissioner of Income-tax (Appeals) to the effect that the computer installed in the factory premises does not form a part of the manufacturing unit intimately connected with the production of manufacturing o....

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....e assessee. It has been contended on behalf of the Revenue that this computer was not used for manufacture but the Tribunal's finding is that the computer is used for processing raw materials, data, straw data, and for monitoring the details of production. If that be so, we fail to see how it is not a part of the business of manufacture of the cable division of the assessee. The Tribunal has fo....