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of <h1>Supreme Court dismisses special leave petition as issue covered by precedent. Pending application disposed.</h1> The Supreme Court of India dismissed the special leave petition as the issue raised was covered by a previous court decision. The pending application was ... Eligibility to benefit of Sections 80HH, 80-I and 80-IA - whether bottling of LPG is an activity which amounts to ‘production’ or ‘manufacturing’ for the purposes of the aforesaid provisions of the Act - Held that:- The issue raised in this special leave petition is covered against the petitioner by the decision of this Court in the case of Commissioner of Income Tax-I, Mumbai v. Hindustan Petroleum Corporation Limited reported in (2017 (8) TMI 197 - SUPREME COURT OF INDIA) The Supreme Court of India dismissed the special leave petition as the issue raised was covered by a previous court decision in the case of Commissioner of Income Tax-I, Mumbai v. Hindustan Petroleum Corporation Limited (2017) 15 SCC 254. The pending application was disposed of accordingly.
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