Supreme Court · 1998 INSC 91 · Decided 12 February 1998
Commissioner of Income Tax v. Kerela State Industrial Development
- Court
- Supreme Court of India
- Citation
- 1998 INSC 91 · [1998] 1 S.C.R. 871
- Case number
- CIVIL APPEAL No. 3315/1993
- Decided
- 12 February 1998
- Bench
- B.N. KIRPAL (1-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 36(l)(viii), 36(1)(viii)
Headnote
TAX A ' _ _,J. v. KERELA STATE INDUSTRIAL DEVELOPMENT FEBRUARY 12, 1998 [B.N. KIRPAL AND A.P. MISHRA, JJ.j B -.- Income Tax Act, 1961, Section 36(l)(viii)-Deduction-AY 1978-79- Held, the statutory deduction under this section should be calculated on the total income before deduction of the be calculated on the total income before deduction of the amount allowable under the section, the Keraia High Court answered the question "-- in the affirmative relying upon the observation of this Court in Cam bay D ~ Electric*. The view was also in consonance with the view taken by the
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