2001 (2) TMI 16

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..... clude in the present matter that the dressing of poultry is tantamount to manufacture - Tribunal was right in law in holding that the assessee, being not an industrial undertaking, it is not entitled to deduction under section 80-I - Civil Appeal No 7584 of 1997 - - - Dated:- 22-2-2001 - S. P. Bharucha, N. Santosh Hegde And Y. K. Sabharwal For the Appellant : B. Sen, Senior Advocate (Praka .....

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..... of the case, the Tribunal was right in law in not following the decision of the Andhra Pradesh High Court in the case of CIT v. Sri Venkateswara Hatcheries P. Ltd. [1988] 174 ITR 231 which was favourable to the assessee, particularly when there was no decision of jurisdictional High Court on the point at issue? It is not in dispute that the case is covered against the assessee by the judgmen .....

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