Indian Poultry v. CIT

230 ITR 909Reported decision1998#17291 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2009.

Judgments citing Indian Poultry v. CIT

C.I.T vs. J.D.Farms

ITA - 755 / 2007HC Delhi08 Sept 2009
Section 147Section 148Section 260ASection 80Section 80H

…t was recorded that "In the returns filed by the assessee for the assessment year 1996-97 to 2000-01, it has claimed deduction under Section 80 HHA and 80-1, thus, claiming to be an industrial undertaking. However, in the case of Indian Poultry v. CIT, (1998) 230 ITR 909, 911 (MP), the High Court held that the business of rearing chicks to broilers did not amount to manufacturing, even though the assessee used scientific methods in the process of rearing chicks. Hence, the assessee, carrying on the business of rearing chicks, is not entitled to any deduction under Section 80-I and 80HHA. Accordingly, noticed date…

C.I.T vs. J.D.Farms

ITA - 759 / 2007HC Delhi08 Sept 2009
Section 260ASection 80Section 80H

…![](_page_5_Picture_1.jpeg) ![](_page_6_Picture_1.jpeg) ![](_page_7_Picture_1.jpeg) ![](_page_8_Picture_1.jpeg) Act." 8. On an earlier occasion similar view was taken by the Madhya Pradesh High Court in *Indian Poultry* v. *Commissioner of Income-Tax*, 230 ITR 909. The assessee company in that case was carrying on business of rearing chicks to broiler by applying scientific process and technology. It claimed deductions under Section 80HH and 80-I of the Act. The question was answered in the following manner holding that the aforesaid process did not amount to manufacture:- "Suffice it to say that the proc…

C.I.T vs. J.D.Farms

ITA - 741 / 2007HC Delhi08 Sept 2009
Section 260ASection 32A(2)(iii)Section 80Section 80HSection 80J

…he chicks are only reared for a few days and they are developed; thereafter they become broilers. Therefore, even after rearing, they remain chicks only." 9. This judgment was affirmed by the Supreme Court in *Indian Poultry* v. *Commissioner of Income-Tax*, 250 ITR 664. By that time view had already been taken by the Supreme Court in *Venkateshwara Hatcheries (P) Ltd.* (supra) and the Court held that the matter was covered by the said judgment as is clear from the following:- "It is not in dispute that the case is covered against the assessee by the judgment of this court in CIT v. Venkateswara Hacheries P. Lt…

C.I.T vs. J.D.Farms

ITA - 915 / 2007HC Delhi08 Sept 2009
Section 147Section 148Section 260ASection 80Section 80H

…t was recorded that "In the returns filed by the assessee for the assessment year 1996-97 to 2000-01, it has claimed deduction under Section 80 HHA and 80-l, thus, claiming to be an industrial undertaking. However, in the case of Indian Poultry v. CIT, (1998) 230 ITR 909, 911 (MP), the High Court held that the business of rearing chicks to broilers did not amount to manufacturing, even though the assessee used scientific methods in the process of rearing chicks. Hence, the assessee, carrying on the business of rearing chicks, is not entitled to any deduction under Section 80-I and 80HHA. Accordingly, noticed date…

C.I.T vs. J.D.Farms

ITA - 740 / 2007HC Delhi08 Sept 2009
Section 147Section 148Section 80Section 80H

…t was recorded that "In the returns filed by the assessee for the assessment year 1996-97 to 2000-01, it has claimed deduction under Section 80 HHA and 80-1, thus, claiming to be an industrial undertaking. However, in the case of Indian Poultry v. CIT, (1998) 230 ITR 909, 911 (MP), the High Court held that the business of rearing chicks to broilers did not amount to manufacturing, even though the assessee used scientific methods in the process of rearing chicks. Hence, the assessee, carrying on the business of rearing chicks, is not entitled to any deduction under Section 80-I and 80HHA. Accordingly, noticed date…