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1986 (1) TMI 79 - HC - Income TaxExtract: .......words manufacturing process in the Factories Act, 1948, could not be imported into the provisions of section 32A of the Act. For all these reasons, our answer to the question referred to this court by the Tribunal, is in the affirmative and against the assessee. In the circumstances of the case, parties shall bear their own costs of this reference.
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