Commissioner Of Income Tax vs Continental Engines Ltd. on 3 June, 2011
12. It is lastly submitted that mere fact that petitioner
was getting some job works done from M/s FFIPL by
itself and nothing more cannot deprive the petitioner of
4
1992 SCC (3) 79
5
1977 SCC (2) 368
12
the benefit of deduction under Section 10B of the Act
and places reliance upon the decision of the High Court
of Delhi in ITA No.1324/2010 dated 03rd June 2011
in the case of CIT vs. Continental Engines Ltd6.