1993 (6) TMI 2

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....court at the instance of the Commissioner of Income-tax, Bombay, under section 256(1) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the learned Tribunal was justified in holding that the assessee's business consisted mainly in the manufacture or processing of goods and hence, it was not liable to tax under section 104(4)(a) of the Act ? " The releva....

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....ction and repair of buildings is neither manufacture nor processing of goods, though incidentally manufacture of windows, door-frames, concrete beams and slabs, etc., may be undertaken. The context of the above expression in section 104(4)(a) is not different. Strong reliance was placed on behalf of the assessee upon a decision of this court in the case of CIT v. Pressure Piling Co. (India) P. Lt....