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1997 (10) TMI 53 - DELHI HIGH COURT
Extract:
.......e, the Appellate Tribunal was not justified in holding that the assessee-company was to be taxed at the lesser rate being a manufacturing company (for the assessment year forming the subject-matter of appeals before the Income-tax Appellate Tribunal). The question is answered in the negative, i.e., in favour of the Revenue and against the assessee.