2000 (8) TMI 8

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Full Text of the Document

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....Advocates ORDER Leave granted. Two questions were proposed by the Revenue for reference to the High Court for consideration. They read thus : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the sale of eggs and birds by the assessee constitutes income of an industrial undertaking for the purpose....