Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in number following the decision of the Andhra Pradesh High Court in the case of CIT v. Sri Venkateswara Hatcheries P. Ltd. 1988 174 ITR 231 which was favourable to the assessee, particularly when there was numberdecision of jurisdictional High Court on the point at issue ?
It is number in dispute that the case is companyered against the assessee by the judgment of this companyrt in CIT v. Venkateswara Hatcheries P. Ltd. 1999 237 ITR 174.
