https://www.taxtmi.com/caselaws?id=67408 The Tribunal upheld the CIT's order in favor of the assessee regarding the deletion of the addition on account of the closing stock of parental flock, citing a prior Tribunal decision. The deduction under Section 80HHA was allowed after excluding certain items from the plant and machinery valuation. The addition for non-charging of interest was deleted, as the deposit was made under a genuine lease agreement. The claim under Section 32AB was rejected, and the treatment of matador hire charges as industrial income was also denied. The assessment order was set aside for fresh consideration due to a limitation period issue. The appeals were partly allowed for statistical purposes. en-us Tue, 21 Jan 1997 00:00:00 +0530 Thu, 10 Mar 2011 14:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67408 The Tribunal upheld the CIT's order in favor of the assessee regarding the deletion of the addition on account of the closing stock of parental flock, citing a prior Tribunal decision. The deduction under Section 80HHA was allowed after excluding certain items from the plant and machinery valuation. The addition for non-charging of interest was deleted, as the deposit was made under a genuine lease agreement. The claim under Section 32AB was rejected, and the treatment of matador hire charges as industrial income was also denied. The assessment order was set aside for fresh consideration due to a limitation period issue. The appeals were partly allowed for statistical purposes. Case-Laws Income Tax Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67408