In CIT v. N. C Budharaja Co. 1, a Bench of this Court companyprising one of us B.P. Jeevan Reddy, J. and N. Venkatachala, J. held inter alia that the words companystruction, manufacture or production of any article or thing number being an article or thing specified in the list in the Eleventh Schedule occurring in sub clause iii of clause b of sub section 2 of Section 32 A of the Income Tax Act, 1961 do number take in companystruction of a dam, a building, a bridge, a road and the like.
