Supreme Court · 2007 INSC 773 · Decided 23 July 2007
The Commissioner of Income Tax v. M/S. Catapharma (India) PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 773 · [2007] 8 S.C.R. 465
- Case number
- CIVIL APPEAL No. 3204/2007
- Decided
- 23 July 2007
- Bench
- ARIJIT PASAYAT, D.K. JAIN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80, 143(3)
Headnote
OF INCOME TAX A v. M/S. CAT APHARMA (INDIA) PVT. LTD. JULY 23, 2007 [DR. ARIJIT PASAYAT AND D.K. JAIN,JJ.] B J. :...; Income Tax Act, 1961-s. 80 HHC-Turnover'-Computation of-For computing deduction-Whether includes 'Sales tax ' and 'Excise duty '-Held· 'Sales tax' and 'Excise duty' question for'determination in the present appeal was whether 'sales D ,... tax' and 'excise duty' are includible in the total turnover for computing "' deduction u/s 80 HHC of Income Tax Act, 1961. Dismissing the appeal, the Court HELD: 'Excise duty' and 'sales tax' cannot be included in
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