1991 (4) TMI 31

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....ction 256 of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax (Central), Kanpur. The question proposed in the application reads as under : "Whether in law and on the facts of the case, the Income-tax Appellate Tribunal was justified in confirming the Commissioner of Income-tax (Appeals) decision holding that the assessee-company was engaged in the business of manufactur....