2006 (4) TMI 75

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..... he reduced balance after taking into account the benefit taken under section 80HH - Department having accepted the view taken in those judgments cannot be permitted to take a contrary view in the present case involving the same point - revenue's appeal dismissed - CIVIL APPEAL NO. 2196 OF 2001 - - - Dated:- 12-4-2006 - Judge(s) : ASHOK BHAN. and DEVINDER GUPTA. ORDER The point invol .....

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..... co Products P. Ltd. [1998] 229 ITR 123 (MP) was followed by the same High Court in the case of CIT v. Alpine Solvex P. Ltd. in I. T. A. No. 92 of 1999 decided on May 2, 2000. Special leave petition against this decision was dismissed by this court on January 12, 2001. This view has been followed repeatedly by different High Courts in a number of cases against which no special leave petitions were .....

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