Supreme Court · 1999 INSC 129 · Decided 24 March 1999
Commissioner of Income Tax, Bangalore v. Venkateswara Hatcheries (P) LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 129 · [1999] 2 S.C.R. 177
- Case number
- CIVIL APPEAL No. 5066/1996
- Decided
- 24 March 1999
- Bench
- S.P. BHARUCHA, V.N. KHARE, AJAY PRAKASH MISRA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 32
Headnote
B Income Tax Act 1961, Ss. 32 A and 80 J-Whether the business of hatchery comes within the meaning of the expression ''manufacture or produce articles or things '' in Ss. 32 A (2) and 80 J and consequently are the assessees entitled to investment allowance and deductions-Held, no C Interpretation should receive same interpretation as when occurring in Fifth Schedule of Act-Held, no; 'Same words, if read in context of one provision may convey one meaning and another in a different context. The assessees run hatcheries where eggs are hatched on large scale by adopting latest scientific
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