Supreme Court · 2006 INSC 1011 · Decided 14 December 2006
S.A. Builders LTD. v. Commissioner of Income Tax (Appeals) Chandigarh and ANR.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 1011 · [2006] SUPP. 10 S.C.R. 1092
- Case number
- CIVIL APPEAL No. 5810/2006
- Decided
- 14 December 2006
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 32AB
Headnote
Income Tax Act, 1961: Section 32AB-Claim for deduction under Section 32AB by assessee engaged in civil construction-Held: Not allowable. Section 32AB-Deduction under-Held: Allowable on fulfillment of certain conditions-Nothing on record to show that those conditions were D fulfilled-Tribunal engaged in the business. of civil construction, claimed deduction under Section 32AB of Income Tax Act, 1961. Tribunal rejected the claim on two grounds. First ground was that assessee was not carrying on any manufacturing activity and secondly that the E deduction under Section
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