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2000 (8) TMI 8 - SCH - Income TaxWhether, the Income-tax Appellate Tribunal was correct in law in holding that the sale of eggs and birds by the assessee constitutes income of an industrial undertaking for the purpose of allowing deductions under sections 80HH and 80-I of the Income-tax Act, 1961- Whether, the Income-tax Appellate Tribunal has erred in law in treating the poultry sheds as 'plant' and allowing a higher rate of depreciation - Tribunal is directed to refer both questions to the High Court
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