2000 (2) TMI 17

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.... refer to it the following question on the ground that the Tribunal had followed the High Court's judgment in the case of CIT v. Sri Venkateshwara Hatcheries (P.) Ltd. : "Whether, on the facts and in the circumstances of the case, the poultry sheds should be treated as plant thereby allowing the assessee-company a higher rate of depreciation as applicable to plant and not the rate of depreci....