Court can't direct Govt. to include tax relief clause u/s 42 in agreement for business of extraction

IT : If the Production Sharing Contract(PSC) between the Govt and the assessee engaged in prospecting for or extraction or production of petroleum and natural gas does not include a clause as regards tax reliefs under section 42, the same cannot be allowed to the assessee . Further, a direction cannot be issued by Court for grant of tax benefit under section 42 of the Act by incorporating the said clause in the PSC