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Supreme Court of India

Commissioner of Income Tax, Bangalore v. Venkateswara Hatcheries (p) Ltd. Etc. Etc.

Neutral citation
Reported as [1999] 2 S.C.R. 177
Bench S.P. Bharucha J.
Decided 24 March 1999

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the decision by the Andhra Pradesh High Court in the case of Commissioner of Income Tax v.

Judgment, page 12

From the headnote

Income Tax Act 1961, Ss. 32 and 80 J-Whether the business of hatchery comes within the meaning of the expression ''manufacture or produce articles or things '' in Ss. 32 (2) and 80 J and consequently are the assessees entitled to investment allowance and deductions-Held, no Interpretation of Statutes-Whether words articles or things 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

Authorities it was built on

Where later benches applied it

Of those, 1 relied on · 2 referred to · 2 mentioned

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