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TMI Blog2008 (3) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... eaning thereby that the Department has accepted the view taken in these judgment - both the sections are independent therefore, the deductions could be claimed under both sections on the gross total income - 310 & 311 of 2008 & M.P. No. 242 of 2008 - - - Dated:- 6-3-2008 - K. RAVIRAJA PANDIAN and MRS. CHITRA VENKATARAMAN JJ. A. Thiagarajan for S. Ramesh Kumar for the appellant. N. Mura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee in T. C. No. 344 of 2004, (since reported as Deputy CIT v. Chola Textiles P. Ltd. [2008 304 ITR 256 (Mad)) wherein this court has held as follows (page 257 supra) : "5. It is submitted across the Bar by learned counsel appearing for either side that the very issue has been considered and held against the Revenue by the Madhya Pradesh High Court in the case of J. P. Tobacco Products P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed in this court which was dismissed on the ground of delay on July 21, 2000 (See [2000] 245 ITR (St.) 71). The decision in J. P. Tobacco Products P. Ltd. v. CIT reported in [1998] 229 ITR 123 (MP) was followed by the same High Court in the case of CIT v. Alpine Solvex P. Ltd. in I. T. A. No. 92 of 1999 decided on May 2, 2000. Special leave petition against this was dismissed by thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 DLT 676 and CIT v. Lucky Laboratories Ltd . [2006] 284 ITR 435 [2006] 200 CTR (All) 305. Since the special leave petitions filed against the judgment of the Madhya Pradesh High Court have been dismissed and the Department has not filed the special leave petitions against the judgments of different High Courts following the view taken by the Madhya Pradesh High Court, we do not find any mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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