ORDER 1. Leave granted. 2. In our opinion, the point involved relating to Section 80-K of the Income Tax Act, 1961 is covered by the decision in Union of India v. Coromandel Fertilizers Ltd. [ (1976) 1 SCC 536 : 1976 SCC (Tax) 65 : (1976) 102 ITR 533] in favour of the assessee and against the Revenue. We are unable to accept the contention of the Revenue that the decision in Coromandel [ (1976) 1 SCC 536 : 1976 SCC (Tax) 65 : (1976) 102 ITR 533] requires reconsideration as it is no longer good law because of the subsequent decisions of this Court in CIT v. Patiala Flour Mills Co. (P) Ltd. [ (1979) 2 SCC 621 : 1979 SCC (Tax) 190 : (1978) 115 ITR 640] and Rajapalayam Mills Ltd. v. CIT [ (1978) 4 SCC 322 : 1979 SCC (Tax) 8 : (1978) 115 ITR 777] by a Bench of three learned Judges pertaining to Section 80-J of the Income Tax Act, 1961. 3. The appeal is dismissed. No costs.