2006 (1) TMI 109

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....s against the order of the Tribunal dated March 7, 2005 in I. T. A. No. 1969/Mds/98, the Revenue has filed this appeal by formulating the following substantial question of law: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in setting aside the order of the lower authorities and holding that the expenditure of Rs. 14,58,560 relating to pre-l....

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....unal deleted the addition and allowed the assessee's appeal. The correctness of that order is now put in issue before this court by formulating the above question of law. We have heard learned junior Central Government standing counsel and perused the materials 011 record, particularly the order of the Tribunal. The Tribunal gave a reasoning that the chicks are livestock and they lay eggs du....