1996 (2) TMI 103

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....--- By this petition, the Revenue seeks reference of the following three questions : " 1. Whether, on the facts and in the circumstances of the case, the assessee, engaged in the processing and export of shrimps, is entitled to the benefit of sections 80HH and 80-I of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the assessee engaged in the process....

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....a Fisheries (P.) Ltd. (No. 1) [1996] 221 ITR 691 (Ker). Similarly with regard to question No. 2 as it relates to the consequential benefits of investment allowance under section 32A of the Income-tax Act, 1961, the same also would become referable on the extension of logic with regard to question No. 1. As regards question No. 3, we find from the order of this court in CIT v. Srivilas Cashew....