COMMR. OF INCOME TAX, BANGALORE vs. VENKATESHWARA HATCHERIES
C.A. No.-005066-005066 - 1996Supreme Court24 Mar 1999
For Respondent: VENKATESWARA HATCHERIES (P) LTD
Section 256(2)Section 32ASection 32A(2)Section 43ASection 80J(4)(iii)Section 88J
80I and 80J of the Act.
The first contention on behalf of the Revenue is that
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chicks, being animate creatures, cannot be termed as
articles or things within the meaning of Section 32A,
(2)(iii) or Section 80J(4)(iii) of the Act. The second
contention is that
