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1999 (3) TMI 12 - SC - Income Tax
Assessee have poultry farms and they run hatcheries where eggs are hatched on a large scale by adopting the latest scientific and technological methods - held that assessee is neither an industrial undertaking nor is it engaged in the business of producing "articles or things", consequently, the assessee is not entitled to developmental allowance under section 32A of the Act and deductions under sections 80HH, 80HHA, 80-I and 80J