1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.320 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Ghoom Tex (India) Ltd. ..Respondent. Mr. Vimal Gupta for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD SEPTEMBER, 2009. P.C. :- 1. Heard learned counsel for the revenue. The appeal was admitted on 08/08/08 on the following question of law:- " Whether on the facts and in the circumstances of the case the Hon'ble ITAT is correct in upholding the order of CIT(A) allowing the deduction u/s. 80IB of the Act and maintaining that texturising and twisting of yarn is a manufacturing activity ? " 2. The issue sought to be raised in the appeal is covered by the Division Bench judgment of this Court in the case of CIT V/s. Emptee Poly- Yarn P. Ltd. reported in [2008] 305 I.T.R. 309 (Bom) in favour of the assessee. In this view of the matter the appeal is disposed of accordingly with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)