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1997 (9) TMI 605 - HC - Income TaxExtract: .......to manufacture the brassware articles. Applying the test of close supervision and control, we are of the view that the Appellate Tribunal was right in holding that the assessee can be classified as an industrial company. We, therefore, answer the aforementioned question in the affirmative, that is, against the Revenue and in favour of the assessee.
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