Supreme Court · 2007 INSC 615 · Decided 17 May 2007
Commissioner of Income Tax, Pune v. Shirke Construction Equipment LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 615 · [2007] 7 S.C.R. 19
- Case number
- CIVIL APPEAL No. 6758/2001
- Decided
- 17 May 2007
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- IPC; Income Tax Act Section 72, 80
Headnote
B ~ Income Tax Act, 1961; Ss. 72, 80-AB & 80-HHC: Section 80 HHC-Profit-Adjustment of unabsorbed business losses of c earlier years therefrom in term of s. 72 of the Act-Applicability of s. 80-AB of the Act-Affirming the judgment of the Tribunal, High Court decided the question against the decided case of IPCA Laboratory Ltd v. Dy. Commissioner of Income tax, Mumbai overruling the judgment impugned in the present case-Under the circumstances impugned judgment set aside. D ~ The question arose for determination before this Court in the present appeal filed by the Revenue was as to
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