2009 (1) TMI 93

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..... any receipt by way of reimbursement of such duty is inexplicably linked with the cost of production - therefore, duty draw back was directly derived from the industrial undertaking and eligible for deduction - 745 of 2008 - - - Dated:- 19-1-2009 - D. A. MEHTA and ABHILASHA KUMARI, JJ. Mr. Manish R. Bhatt, learned senior counsel with Mrs. Mauna M. Bhatt and Ms. Hiral Panchal for the Appella .....

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..... s further submitted that two other High Courts, namely, High Court of Delhi and High Court of Punjab and Haryana, have taken a view contrary to the view taken by this High Court in the case of CIT v. India Gelatine and Chemicals Ltd., 275 ITR 284. That the view adopted by this High Court was in relation to relief available under Section 80J of the Act whereas the present case related to relief .....

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