M/S.INDIAN POLUTRY vs COMMISSIONER OF INCOME TAX — C.A. No. 7584/1997

Case Summary: M/S. Indian Poultry v. Commissioner of Income Tax (C.A. No. 7584/1997) The Supreme Court dismissed Indian Poultry's appeal on February 22, 2001, upholding the Tribunal's decision that the assessee was not entitled to deductions under Sections 80I and 80HH of the Income Tax Act, 1961, as it did not qualify as an Industrial Undertaking. The Court found the case covered by its precedent in C.I.T. v. Venkateshwara Hatcheries (P) Ltd. and rejected the assessee's argument that dressing poultry for sale constituted manufacture, noting insufficient material was presented to support this claim. No order as to costs was awarded. This case analysis is maintained by casestatus.in based on publicly available court records.