Supreme Court · 2018 INSC 543 · Decided 18 May 2018
Mahabir Industries v. Principal Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2018 INSC 543 · [2018] 4 S.C.R. 484
- Case number
- CIVIL APPEAL No. 4765/2018
- Decided
- 18 May 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80
Headnote
Income Tax Act, 1961: s.80-IC - Deduction under - Entitlement for - To the industrial undertakings which completed substantial expansion - The assessee- industrial undertaking in question started availing deduction u/s. 80-IA from the assessment year 1998-99 for From the assessment years 2000-01 to assessment year 2005-06, the assessee availed deduction u/s. 80-IB - After s. 80-IC came into effect, the assessee having carried out substantial expansion in the assessment year 2006-07, claimed exemption u/s. 80-IC for assessment years 2006-07
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