1997 (6) TMI 1

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....br>Dated:- 20-6-1997<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : B. P. SARAF., DR. PRATIBHA UPASANI&nbsp; JUDGMENT By this reference under section 256(1) of the Income-tax Act, 1961, the Income-t....

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....unsel for the parties are agreed that in view of the ratio of the decision of this court in CIT v. Deejay Hatcheries [1995] 211 ITR 652, the assessee is not entitled to investment allowance under sect....