PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.

Accordingly, the learned appellate authority has rightly dismissed the

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

263 (AP) 8 (1985) 1 SCC 591 9 (1987) 1 SCC 695 10 (2005) 7 SCC 396 Page 12 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} would rely upon the decisions of the Supreme Court in the matters of Maruti Suzuki Limited v. Commissioner of Central Excise, Delhi III11 and Commissioner of Central Excise v. Gujarat Narmada Fertilizers