2010 (12) TMI 495

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..... special purpose machines - dentical issue was decided against the revenue by this Court in the case of the assessee vide judgment [2010 (2) TMI 275 - Punjab and Haryana High Court] CIT v. Deepak Mittal, against which SLP was dismissed by the Hon’ble Supreme Court [2010 (12) TMI 1152 - SUPREME COURT] CIT, Jalandhar v. Deepak Mittal. Accordingly, the appeals are dismissed.
MR. JUSTICE ADARSH KUM .....

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..... and circumstances of the case? (ii) Whether on the facts ad in the circumstances of the case, the Hon'ble ITAT was justified in treating the assessee's Baddi (H.P.) Unit as a manufacturer when the Hon'ble Punjab and Haryana High Court has itself observed that all critical machinery operation of chasis parts i.e. Rear Cover, Differential housing and reduction unit were being done at M/s ITL, Hosh .....

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