2000 (2) TMI 17

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....upon the Income-tax Appellate Tribunal to 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....