IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.4736 OF 2008 ASSTT. COMMR. OF INCOME TAX, BANGALORE ... APPELLANT(S) VS. M/S UNITED SPIRITS LIMITED ... RESPONDENT(S) ORDER We find that High Court has, vide impugned judgment, granted benefit of Section 32A of Income Tax Act on investment which has been made by respondent-assessee herein in respect of effluent treatment plant. Keeping in view specific provisions contained in sub-section 2C of Section 32A of Income Tax Act, we do not find any error in view taken by High Court in this behalf. This appeal is, accordingly, dismissed. There shall be no order as to costs. Pending application, if any, stands disposed of. .J. [A.K.SIKRI] ..J. Signature Not Verified [ROHINTON FALI NARIMAN] Digitally signed by ANITA MALHOTRA New Delhi; Date: 2016.08.24 16:35:47 IST Reason: August 22, 2016. ITEM NO.309 COURT NO.11 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 4736/2008 COMMR.OF INCOME TAX,BANGALORE Appellant(s) VERSUS M/S UNITED SPIRITS LIMITED Respondent(s) (With office report) Date : 22/08/2016 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Rupesh Kumar,Adv. Ms. Purnima Bhatt,Adv. Ms. Gargi Khanna,Adv. Mr. Pratik Paoka,Adv. For Mrs.Anil Katiyar,Adv. For Respondent(s) Mr. Guru Krishna Kumar,Sr.Adv. Ms. Sneha R.Iyer,Adv. Ms. Shikha Sandhu,Adv. Mr. Prashanth Mukundan,Adv. Mr. S. R. Setia,Adv. UPON hearing counsel Court made following ORDER appeal is dismissed in terms of signed order. (Anita Malhotra) (Tapan Kumar Chakraborty) Court Master Court Master (Signed order is placed on file.) Asstt. Commr. of Income-tax, Bangalore v. M/s. United Spirits limited