Supreme Court · 2023 INSC 1053 · Decided 6 December 2023
Commissioner of Income Tax v. M/S Jindal Steel & Power Limited Through Its Managing Director
- Court
- Supreme Court of India
- Citation
- 2023 INSC 1053 · [2023] 16 S.C.R. 484
- Case number
- CIVIL APPEAL No. 13771/2015
- Decided
- 6 December 2023
- Bench
- B.V. NAGARATHNA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 260A, 80
Headnote
HEADNOTES Issue for consideration: All the appeals are by the revenue assailing orders of various high courts dismissing its appeals fi led u/s. 260A of the Income Tax Act, 1961 - The core and common issue raised in all the appeals is u/s. 80 IA of the Income Tax Act, 1961 by the assessing offi cer which was set aside by the Income Tax Appellate Tribunal and upheld by the High Courts by accepting the contention of the assessee. Income Tax Act, 1961 - s.80-IA - The assessing offi cer accepted the claim of the
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