IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPLICATION NO. 6 OF 2001 TAX APPLICATION NO. 6 OF 2001 TAX APPLICATION NO. 6 OF 2001 The Commissioner of Income Tax ... Petitioner Mumbai City IV, Mumbai. V/s. M/s. Taru Lalwani Engg. Pvt. Ltd... Respondent Mr. Ashok Kotangale i/b. H.D. Rathod for the petitioner CORAM CORAM CORAM : H.L. GOKHALE & : H.L. GOKHALE & : H.L. GOKHALE & V.R. V.R. V.R. KINGAONKAR,JJ. KINGAONKAR,JJ. KINGAONKAR,JJ. DATED DATED DATED : 25th July, 2006 : 25th July, 2006 : 25th July, 2006 P.C. . The respondent herein has been granted deduction under section 80-J for research and development. The question is sought to be raised as to whether the deduction has been rightly granted or otherwise. This issues has been covered by Division Bench of this Court in CIT V/s. Pyrene Rai Metal CIT V/s. Pyrene Rai Metal CIT V/s. Pyrene Rai Metal Treatment Treatment Treatment Ltd. Ltd. Ltd. reported in 203 ITR 752 (Bom). 203 ITR 752 (Bom). 203 ITR 752 (Bom). The application is, therefore, rejected. [H.L. [H.L. [H.L. GOKHALE, J.] GOKHALE, J.] GOKHALE, J.] [V.R. [V.R. [V.R. KINGAONKAR, J.] KINGAONKAR, J.] KINGAONKAR, J.]