Supreme Court · 2008 INSC 1015 · Decided 4 September 2008
Commissioner of Income Tax, Chennai v. M/S. Modern Engineers Construction Coopertive Society LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1015 · [2008] 13 S.C.R. 63
- Case number
- CIVIL APPEAL No. 5497/2008
- Decided
- 4 September 2008
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80P(2)(a)(i)
Headnote
Income Tax Act, 1961 - s.80P(2)(a)(i) - Deduction under c - Claim for - High Court did not consider matter in proper ~ perspective - Matter remitted to High Court for fresh consideration. The assessee-respondent made a claim for deduction of the Income Tax Act, 1961, which D was rejected by the Assessing Officer. The aggrieved assessee filed appeal which was allowed by the Commissioner (Appeals). The Tribunal and High Court upheld the same. Hence the present appeal. Disposing of the appeal and remitting the matter to E High
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