used for the purpose of- (i) agriculture or horticulture; (ii) dairy farming, poultry farming, pisciculture, sericulture, seed farming breeding of livestock or nursery growing medicinal
dated 5.12.1981.] (xciv) [ as respects establishments engaged in poultry farming specified in the notification of the Government of India in the Ministry of Labour
centres including conference halls; (xviii) floriculture; (xix) tissue culture, fish culture, poultry farming, breeding and hatcheries; (xx) service industry, such as altering, ornamenting, polishing, finishing
80JJ. Deduction in respect of profits and gains from business of poultry farming.
- [Omitted by the Finance Act, 1997 (26 of 1997), section
appellant is a Private Limited Company
engaged in the business of poultry farming which is
confined to the production of eggs. It has
constructed three ... thereupon and acquiring the
birds for the purpose of starting the poultry farm.
3. At this juncture, it may be noted that the
lands
belonging to M/s. Jawala Textiles Ltd., M/s. Rani Shaver
Poultry Farm Ltd., M/s. Enfilco Ltd., M/s. Indo Swiss Time Limited ... petitions filed by them were pending.
10. M/s. Rani Shaver Poultry Farm Ltd., M/s. Indo Swiss Time Ltd., and
M/s. Kanodia Petro
otherwise requires,-
(a) "agriculture" includes horticulture, animal husbandry, forestry, dairy and poultry farming, pisciculture, and other allied activities, whether or not undertaken jointly with agriculture
PETITIONER:
P.T.DAVIS
AGED 55 YEARS
PROPRIETOR, M/S.MARIA POULTRY FARM,
KOMBODINJAMAKKAL, THRISSUR.
BY ADVS.SRI.K.SRIKUMAR (SR.)
SRI.P.R.AJITHKUMAR ... JOHNSON
AGED 60 YEARS
PROPRIETOR, M/S ST.THOMAS POULTRY FARM,
KOMBODINJAMAKKAL, THRISSUR.
BY ADVS.SRI.K.SRIKUMAR (SR.)
SRI.P.R.AJITHKUMAR
assessee is a registered firm. It runs a modern poultry farm. The assessee collects eggs which are initially subjected to various processes like fumigation, cooling ... amount of mechanical process is applied by the assessee in conducting poultry farm."Hatcheries" as this business is called, is a capital intensive
Pathange Poultry Farm vs Commissioner Of Income-Tax on 18 March, 1994
Equivalent citations: ILR1994KAR2138, [1994]210ITR668(KAR), [1994]210ITR668(KARN)
Bench: S.B. Majmudar ... assessee is carrying on the business of running a poultry farm.
4. It has, for that purpose, raised sheds and installed cages in the same
