2001 (8) TMI 20

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AK J.-This appeal filed under section 260A of the Income-tax Act, 1961 (for short, "the Act"), is directed against the order of the Income-tax Appellate Tribunal, Hyderabad Bench "B" (for short, "the Tribunal"), dated October 22, 1999, in I.T.A. No. 998/H of 1994. The respondent-assessee is a partnership firm doing business in hatchery. The assessee-firm filed a return of income admitting for t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, 100 per cent. depreciation could be allowed, allowed depreciation as claimed by the assessee. The finding recorded by the learned Tribunal is essentially on a question of fact. The Tribunal is the final fact-finding authority. Although it is the stand of the Revenue throughout that only a series of cages collectively constitute the "plant", no evidence is placed before the Tribunal or before th....