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<h1>Appeal Dismissed: Production Incentive Disallowance Upheld</h1> <h3>Joint Commissioner Of Income-tax Versus Haryana Co-operative Sugar Mills Ltd.</h3> Joint Commissioner Of Income-tax Versus Haryana Co-operative Sugar Mills Ltd. - [2001] 248 ITR 813, 118 TAXMANN 256 The High Court of Punjab and Haryana dismissed an appeal under section 260A of the Income-tax Act, 1961. The appellant's questions of law regarding disallowance of production incentive were not upheld, and the appeal was dismissed. The Tribunal's decision was supported by the High Court rulings in similar cases.