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C.I.T. v. M/S A.R. & G. Mills - INCOME TAX REFERENCE No. 106 of 1989  RD-AH 8245 (2 May 2007)
Court No. 37
INCOME TAX REFERENCE NO. 106 OF 1989
Commissioner of Income Tax, Lucknow
M/s. Annapurna Rice & General Mills, Pilibhit
Hon'ble Sushil Harkauli, J.
Hon'ble Ajai Kumar Singh, J.
We have heard both sides.
The following question has been referred in this case:
"Whether on the facts and in the circumstances of the case, the Tribunal was, in law, justified in allowing deduction to the assessee under Section 80 HH of the I.T. Act, 1961 ?"
The answer to question depends upon the justification for the allegedly low yield shown by the assessee. The C.I.T. (A) has found the low yield to be justified on the facts of the case. The Tribunal has dismissed the appeal. Accordingly, the question referred does not arise as a question of law from the order of the Tribunal. The order of the C.I.T. (A) as well as the Tribunal are basically the decision on the question of fact.
We, therefore, decline to answer the question.
Reference is disposed of finally.
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