Supreme Court · 2025 INSC 743 · Decided 20 May 2025
Shital Fibers Limited v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2025 INSC 743 · [2025] 5 S.C.R. 1248
- Case number
- CIVIL APPEAL No. 14318/2015
- Decided
- 20 May 2025
- Bench
- ABHAY S. OKA, AHSANUDDIN AMANULLAH, AUGUSTINE GEORGE MASIH (3-judge bench)
- Outcome
- Reference answered
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Deductions claimed cumulatively under the provisions of s.80-HHC and s.80-IA or s.80-IB under Heading 'C' of Chapter VI-A, Income Tax Act, 1961, if can be allowed; scope of restriction u/sub-section (9) of s.80-IA, Income Tax Act, 1961 on Income Tax Act, 1961 - Chapter VI-A - Heading 'C'- ss.80-HHC, 80-IA, 80-IB, 80-IA(9) - Deductions u/ss.80-HHC, 80-IA and 80-IB under Heading 'C' - Appellant claimed deductions u/s.80-HHC and ss.80-IA, 80-IB, disallowed
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