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2008 (2) TMI 916 - MADHYA PRADESH HIGH COURT

2008 (2) TMI 916 - MADHYA PRADESH HIGH COURT - TMI - 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 appellant the matter is taken up for hearing. Mr. Sanjay Lal, learned counsel for the Revenue, fairly stated that he has no objection. The present appeal preferred under s. 260A of the IT Act, 1961 is adm .....

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ous income of ₹ 3,26,811 cannot be included for 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) Ltd. (MAIT No. 32/2005, decided on 7th May, 2007). In view of the aforesaid the decision rendered therein, shall cover the issue and the assessee shall be entitled to depreciation @ 25 per cent. As .....

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