1990 (9) TMI 3

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..... 4 of 1989. - -
Income Tax
M. N. VENKATACHALIAH, N. D. OJHA AND J. S. VERMA JJ. For the Petitioner : H. K. Puri, Advocate For the Respondent : J. Ramamurthy, Senior Advocate ( Ms. A. Subha .....

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..... servation by refrigeration in cold storage of potatoes is a 'process' ordinarily employed by a cultivator within the meaning of sections 2(1)(b)(ii) and 2(1)(b)(iii) of the Income-tax Act, 196 .....

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