2000 (8) TMI 8

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..... 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 - C. A. No 4554 of 2000. - - - Dated:- 11-8-2000 - S. P. BHARUCHA, MS. RUMA PAL AND S. N. VARIAVA JJ. For the Appellant : R. N. Trivedi, Additional Solicitor-General (Neera Gupta and .....

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..... first question is now covered by the decision of this court in CIT v. Venkateswara Hatcheries Pvt. Ltd. [1999] 237 ITR 174. The second question may not be so covered. It is, therefore, appropriate to direct the Income-tax Appellate Tribunal to refer both questions to the High Court. The High Court may answer the first in the manner stated above and consider the second question. Accordingly, th .....

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