2000 (8) TMI 8

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wo questions were proposed by the Revenue for reference to the High Court for consideration. They read thus : "(1) Whether, on the facts and in the circumstances of the case, 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 ....