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2010 (12) TMI 495 - PUNJAB AND HARYANA HIGH COURTDifferential housing and reduction unit - were being done at M/s ITL, Hoshiarpur onprecision sophisticated CNC and other special purpose machines - dentical issue was decided against the revenue by this Court in the case of the assessee vide judgment [2010 (2) TMI 275 - Punjab and Haryana High Court] CIT v. Deepak Mittal, against which SLP was dismissed by the Hon’ble Supreme Court [2010 (12) TMI 1152 - SUPREME COURT] CIT, Jalandhar v. Deepak Mittal. Accordingly, the appeals are dismissed.
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