ASSTT.COMMR. OF INCOME TAX, BANGALORE Vs. UNITED SPIRITS LIMITED
LAWS(SC)-2016-8-141
SUPREME COURT OF INDIA
Decided on August 22,2016

Asstt.Commr. Of Income Tax, Bangalore Appellant
VERSUS
UNITED SPIRITS LIMITED Respondents

JUDGEMENT

- (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.;


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