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
Sections
32A, 80J and 80JJ are read together along with the
legislative history it is evident that the provision giving
benefit to those who were engaged in running poultry farming
was separate and distinct from the provisions which provided
incentive to industrial undertakings engaged in the business
of manufacturing or producing articles. Thus, if the
expression industrial undertaking
