The assessment years companycerned are 1974 75 and 1975 76.
The companyrectness of the said view is questioned in these appeals.
The first group of appeals is directed against the Judgment of a Division Bench of Orissa High Court answering the question referred to it under Section 256 2 in favour of the assessee.
The Judgment of the Court was delivered by P. JEEVAN REDDY, J. Two groups of appeals are placed before us for hearing.
4238 4240 of 1983 can be said to be representative of the first group whereas the second group of appeals companyprise Civil Appeal Nos.
4239 to 4248 of 1992.
The question referred is to the following effect Whether on the facts found by the Appellate Tribunal, the assessee is entitled to the benefit provided under Section 80 HH of the Income Tax Act, 1961?
Civil Appeal Nos.
manufacture or produce articles whereas the second group is companycerned with the words companystruction, manufacture or production of any article or thing in Section 32 A of the Income Tax Act.
