https://www.taxtmi.com/caselaws?id=66659 The Tribunal allowed the investment allowance on parent birds as they were considered 'plant' under Section 32A of the Income-tax Act, 1961. The Tribunal directed verification of live bird figures and creation of reserves in the books. For the deduction under Section 35C for the assessment year 1981-82, the Tribunal allowed the claim for expenses on services provided to poultry farmers, emphasizing the benefit to the assessee's hatchery business. The appeals for the assessment years 1978-79 and 1979-80 were dismissed, while the appeal for 1981-82 was allowed, subject to compliance with the Tribunal's directions. en-us Tue, 31 May 1988 00:00:00 +0530 Sat, 05 Mar 2011 14:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66659 The Tribunal allowed the investment allowance on parent birds as they were considered 'plant' under Section 32A of the Income-tax Act, 1961. The Tribunal directed verification of live bird figures and creation of reserves in the books. For the deduction under Section 35C for the assessment year 1981-82, the Tribunal allowed the claim for expenses on services provided to poultry farmers, emphasizing the benefit to the assessee's hatchery business. The appeals for the assessment years 1978-79 and 1979-80 were dismissed, while the appeal for 1981-82 was allowed, subject to compliance with the Tribunal's directions. Case-Laws Income Tax Tue, 31 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66659