2004 (11) TMI 51

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....has referred the following two questions under section 256(2) of the Income-tax Act, 1961 (hereinafter, referred to as "the Act"), for the opinion to this court: "1. Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally correct in allowing the assessee's claim under sections 80J and 80HH of the Income-tax Act? 2. Whether, on the facts and in the circums....

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....duction under the aforesaid sections. This order was confirmed by the Tribunal. Heard learned standing counsel for the Department. In I.T.R. No. 198 of 1983, CIT v. Sultan and Sons Rice Mill [2005] 272 ITR 181 (All) connected with the other rice millers including M/s. Agrawal Rice Mills decided on November 5, 2004, it has been held by us that the various processes starting from purchase of the ....