IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.567 of 2010 & other connected cases being ITA Nos.651 and 755 of 2010 Date of decision: 15.12.2010 Commissioner of Income Tax-II -----Appellant. Vs. M/s Punjab State Co-op. Milk Producers Federation Ltd. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Ms. Urvashi Dhugga, Standing counsel for the Revenue. --- ADARSH KUMAR GOEL, J. This order will dispose of ITA Nos.567, 651 and 755 of 2010 as all the appeals involve common question of law. I.T.A. No.567 of 2010 has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order dated 29.1.2010 of the Income Tax Appellate Tribunal, Chandigarh in I.T.A. No.420/Chandi/ 2007claiming following substantial question of law:- “Whether on the facts and in the circumstances of the case, the interest income earned by the assessee on the working capital advanced to another co-operative society or Milk Union is eligible for deduction u/s 80P (2)(d) of the I.T. Act, 1961?” I.T.A. No.567 of 2010 Learned counsel for the revenue does not dispute that the matter is covered by order of this Court dated 10.9.2007 in I.T.A. No.584 of 2006 Commissioner of Income Tax, Chandigarh-II v. M/s Punjab State Co-op. Milk Producers Federation Ltd., Chandigarh. Accordingly, the appeals are dismissed. A photocopy of this order be placed on the file of each connected case. (ADARSH KUMAR GOEL) JUDGE December 15, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2