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V.N. Dubey Versus Commissioner of Income Tax

2008 (2) TMI 916 - MADHYA PRADESH HIGH COURT

M.A.I.T. No. 31 of 2008 - Dated:- 22-2-2008 - DIPAK MISRA AND R.S. JHA, JJ. G.N. Purohit with A. Oswal, for the Assessee. Sanjay Lal, for the Revenue. ORDER Though this matter was listed for admission on consent of the learned counsel for the appella .....

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"(A) Whether in the facts and circumstances of the case, Tribunal was correct in holding that poultry shed does not constitute plant and depreciation @ 25 per cent cannot be allowed. (B) Whether the Tribunal was justified in holding that chargi .....

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calculating rebate under s. 80JJ of the Act as it is not derived from the business of poultry farming " It is not disputed at the Bar that the first question is covered by the decision of this Court rendered in CIT vs. Jabalpur Hatcheries (P) L .....

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d at the Bar that the controversy is covered by the decision rendered in Asstt. CIT vs. Central Hatcheries (P) Ltd. (MAIT No. 25/2006, decided on 7th May, 2007) wherein the appeal preferred by the Revenue was dismissed. In view of the aforesaid the i .....

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