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1981 (4) TMI 76 - BOMBAY HIGH COURTExtract: .......said powers, the company is a concern which cannot be said to have the character of a manufacturing unit. In the circumstances, we are of the view that the finding recorded by the Tribunal is legal and proper. Hence, we answer the question referred to us in the affirmative and in favour of the assessee. The revenue to pay the costs of the assessee.
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