- (1.) These cases are covered by the decision of this Court in ACG Associated Capsules Private Ltd. (Formerly Associated Capsules Private Ltd.) v/s. CIT : [2012] 3 SCC 321 : [2012] 343 ITR 89 (SC). Accordingly, the issue arising is answered in favour of the Assessee and against the Revenue. The appeals are allowed; order of the High Court is set aside and the matter is remanded to the Assessing Officer for a fresh consideration.;