Judgment :- A.K. RAJAN J. The question referred to us is as to whether the assessee would be entitled to investment allowance under section 32A of the Income-tax Act, 1961, with respect to the additions to plant and machinery on the basis that its business of warping, sizing and bleaching of unbleached cloth would amount to manufacture. The assessment year is 1983-84. A similar question is considered by this court in the case of CIT v. J.K.K. Textile Processing Mills, wherein this court has held that the activity of processing unbleached grey cloth by bleaching, calendering, dyeing and printing so as to produce printed cloth amounts to manufacture and the assessee would be entitled to investment allowance under section 32A and relief under section 80J of the Income-tax Act, 1961. Therefore, the question referred to us is answered in favour of the assessee and against the Revenue.