(A.K. Sikri, Rohinton Fali Nariman, JJ.)
Commr. of Income Tax, Bangalore _____________________ Appellant
v.
M/S United Spirits Limited __________________________ Respondent
Civil Appeal No. 4736 of 2008, decided on August 22, 2016
The Order of the court was delivered by
Order
1. We find that the High Court has, vide impugned judgment, granted the benefit of Section 32A of the Income Tax Act on the investment which has been made by the respondent-assessee herein in respect of effluent treatment plant. Keeping in view the specific provisions contained in sub-section 2C of Section 32A of the Income Tax Act, we do not find any error in the view taken by the High Court in this behalf. This appeal is, accordingly, dismissed. There shall be no order as to costs.
2. Pending application, if any, stands disposed of.
Civil Appeal No(s). 4736/2008
Commr. of Income Tax, Bangalore ___________________ Appellant
v.
M/S United Spirits Limited _________________________ Respondent
Date : 22/08/2016 This appeal was called on for hearing today.
CORAM : HON’BLE MR. JUSTICE A.K. SIKRI
HON’BLE MR. JUSTICE ROHINTON FALI NARIMAN
For Appellant(s) Mr. Rupesh Kumar, Adv.
Ms. Purnima Bhatt, Adv.
Ms. Gargi Khanna, Adv.
Mr. Pratik Paoka, Adv.
For Mrs. Anil Katiyar, Adv.
For Respondent(s) Mr. Guru Krishna Kumar, Sr.Adv.
Ms. Sneha R. Iyer, Adv.
Ms. Shikha Sandhu, Adv.
Mr. Prashanth Mukundan, Adv.
Mr. S. R. Setia, Adv.
UPON hearing the counsel the Court made the following
Order
3. The appeal is dismissed in terms of the signed order.
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