Supreme Court Of India
Mahavira Cycle Industries vs. CIT
Section : 80HHC
Jagdish Singh Khehar And Mrs. R. Banumathi, JJ.
I.A. Nos. 2 & 3 Of 2015
Civil Appeal Nos. 5773 Of 2012 And 2738, 2740 & 8753 Of 2013
November 16, 2015
1. Learned counsel for the respondents acknowledges that the controversy in hand has been adjudicated upon by this court in Civil Appeal No. 5592 of 2008 and connected matters (CIT v. Punjab Stainless Steel Industries  364 ITR 144/46 taxmann.com 68/ 229 Taxman 423 (SC).
2. In view of the above, the instant applications are allowed and the civil appeals are disposed of in terms of the judgment rendered by this court in Civil Appeal No. 5592 of 2008 and connected matters Punjab Stainless Steel Industries (supra).
[Citation : 379 ITR 357]