2015 (6) TMI 1187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Income Tax Appeal No. 25 of 2014 - -<br>Income Tax<br>MR A. V. NIRGUDE AND MR A. M. BADAR, JJ. With Income Tax Appeal No. 26 of 2014 For The Appellant : Mr. Alok M. Sharma, Advocate For The Respondent : Mr. P.M. Shah, Senior Advocate, instructed by Mr. S.P. Shah, Advocate ORAL ORDER (Per A.V. Nirgude, J.) : 1. Heard Mr. Alok Sharma, learned Standing Counsel for the appellant, and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es restricts the role of nature. In agricultural activity, crops are left to grow and mature by the forces of nature. Growing of breeder & foundations seeds is highly regulated proposition where interplay of natural forces is minimized. " 4. There is no doubt, in our mind, that when breeder seeds and foundation seeds are grown successfully, lot of scientific help is required. The conditions are....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Karnataka)]. According to the learned Counsel for the appellant, this case should, therefore, give rise to a substantial question of law. 6. We are unable to accept the contention raised by the learned Counsel for the appellant. We find, that the basic premise on which the appellant&#39;s case is based, is para 12.3(D) of the Assessment Officer&#39;s order. The outcome of this case has no rel....