Supreme Court · 2015 INSC 1042 · Decided 10 December 2015
ASSTI. COMMR. of L.T. Bangalore v. M/S. Micro Labs LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 1042 · [2015] 11 S.C.R. 1154
- Case number
- CIVIL APPEAL No. 7427/2012
- Decided
- 10 December 2015
- Bench
- ANIL R. DAVE, DIPAK MISRA (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80
Headnote
Income Tax Act, 1961: s.80-1 - Whether while considering the deduction under the provisions of s. 801A or/ ands. 80-18, assessee is not entitled to deduction in respect of the profits and gains under the provisions of s. 80HHC or whether the assessee is entitled to deductions under the stated in respect of the same profits i.e. whether deduction allowed uls. 801A is to be reduced from the gross profits while computing deduction uls. 80HHC - In view of difference of opinion, matter referred to larger bench. Referring the matter to Larger Bench (in view of difference of opinion),
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)