2001 (6) TMI 8

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..... GNANAPRAKASAM. JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J. -The two questions' referred to us concerning the assessment year 1983-84 under the Income-tax Act, 1961 .....

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..... y the apex court, it is not necessary in order to claim this allowance, that the assessee himself should be engaged in the manufacture. The fact that the machinery owned by the assessee is leased to m .....

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