Supreme Court · 2010 INSC 594 · Decided 9 September 2010
Ajanta Pharma LTD. v. Commissioner of Income TAX-9, Mumbai
- Court
- Supreme Court of India
- Citation
- 2010 INSC 594 · [2010] 11 S.C.R. 404
- Case number
- CIVIL APPEAL No. 7518/2010
- Decided
- 9 September 2010
- Bench
- S.H. KAPADIA, K.S. RADHAKRISHNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 115JB
Headnote
11 S .. C.R. 404 AJANTA PHARMA LTD. v. COMMISSIONER OF INCOME TAX-9, MUMBAI (Civil Appeal No. 7518 of 2010) SEPTEMBER 9, 2010 (S.H. KAPADIA, CJI AND K.S. PANICKER RADHAKRISHNAN, J.) Income Tax Act, 1961 - ss. 115JB and BOHHC - c Assessment of Minimum Alternate Tax (MAT) Company u/s. 115-JB for u/s. 80HHC(3), is eligible for reduction under D clause (iv) of Explanation to s. 115JB. The appellant, a Minimum Alternate Tax (MAT) Company, filed its return of income for the assessment year 2001-02. It claimed deduction under Section 80HHC of the lncome'-Tax Act, 1961". While
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