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1972 (1) TMI 24 - ALLAHABAD HIGH COURTWhether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee's brick kiln business was not a cottage industry within the meaning of section 14(3)(i)(b) of the Indian Income-tax Act. 1922, as it stood after the amendment in 1960 – held that brick kilns run by the could not be treated as cottage industry - Question answered in the affirmative
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