1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.600 OF 2008 Siltap Chemicals Ltd. ... Appellant. Vs. Deputy Commissioner of Income Tax, Central Cir-29. ...Respondent. ..... Mr.B.D.Damodar i/b. M/s.Kanga & Co. for the Appellant. Mr.Suresh Kumar for the Respondent. CORAM : DR. D.Y.CHANDRACHUD & J.P. DEVADHAR, JJ. 18th January, 2010. P.C.: The appeal was admitted on the following substantial question of law : “ Whether the Tribunal was justified in its conclusion that the ratio of the decision of the Supreme Court in CIT vs. Mahendra Mills Ltd., 243 ITR 36 would have no application for assessment years commencing after the first day of April 1988 or where a claim for deduction under Chapter VI-A was made?” Counsel appearing on behalf of the Appellant and Counsel appearing on behalf of the Revenue are agreed that the question of law is covered in favour of the Revenue by the 2 judgment of the Full Bench of this Court in Plastiblends India Ltd. vs. ACIT, (2009) 318 ITR 352. In the circumstances, the question of law shall stand answered in terms of the judgment of the Full Bench and the appeal shall stand dismissed. There shall be no order as to costs. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)