Pr. Commissioner Of Income Tax, Jaipur – Ii, Jaipur v. M/S. Rajasthan Renewable Energy Corporation Ltd., Akshay Urjabhawan, E

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 331/2018 Pr. Commissioner of Income Tax, Jaipur – II, Jaipur ------Appellant Vs. M/s. Rajasthan Renewable Energy Corporation Ltd., Akshay UrjaBhawan, E-166, Yudhister Marg, C-Scheme, Jaipur -------Respondent For Appellant(s) : Mr. Prateek Kedawat on behalf of Mr. R.B. MathurFor Respondent(s): HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE INDERJEET SINGHJudgment 27/08/2019 1.Heard. 2.The question of law urged by the Revenue relates tothe deletion of disallowance of contribution made to the EnergyConservation Fund – the assessee claimed deductions underSection 37(1). This is covered by the judgment of this Court inD.B. Income Tax Appeal No.145/2015 (Principal Commissioner ofIncome Tax Vs. M/s. Rajasthan State Industrial Development &Investment Corporation Ltd.) decided on 02/08/2017. 3.The judgment of this Court is subject-matter of specialleave petition pending before the Supreme Court. 4.Accordingly, the judgment in Principal Commissioner ofIncome Tax Vs. M/s. Rajasthan State Industrial Development &Investment Corporation Ltd. is hereby applied; however, theparties shall be bound by the final judgment of the SupremeCourt. 5.The appeal is disposed of. (INDERJEET SINGH),J (S. RAVINDRA BHAT),CJ ANIL KUMAR GOYAL /MG/23