https://www.taxtmi.com/caselaws?id=19716 The High Court ruled against the assessee, denying the deduction under section 80J. The court held that the mechanical process in poultry farming did not convert it into an industrial undertaking as it involved a natural process aided by machinery, not industrial production. The court emphasized the distinction between sections 80J and 80JJ, stating that the latter specifically addressed businesses like livestock breeding and poultry farming. As the assessee was not entitled to deduction under section 80J, the consideration of the certificate under rule 18C was deemed irrelevant, and the court declined to address this issue. en-us Mon, 14 Nov 1994 00:00:00 +0530 Mon, 09 Nov 2009 11:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19716 The High Court ruled against the assessee, denying the deduction under section 80J. The court held that the mechanical process in poultry farming did not convert it into an industrial undertaking as it involved a natural process aided by machinery, not industrial production. The court emphasized the distinction between sections 80J and 80JJ, stating that the latter specifically addressed businesses like livestock breeding and poultry farming. As the assessee was not entitled to deduction under section 80J, the consideration of the certificate under rule 18C was deemed irrelevant, and the court declined to address this issue. Case-Laws Income Tax Mon, 14 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19716