Judgment briefs
Supreme Court of India

Shital Fibers Limited v. Commissioner of Income Tax

Income Tax Act, 1961 – Chapter VI-A – Heading ‘C’– ss.80-HHC, 80-IA, 80-IB, 80-IA(9)

Reference answered
Court
Supreme Court of India
Decided
20 May 2025
Citation
[2025] 5 S.C.R. 1248
Case no.
CIVIL APPEAL No. 14318/2015
Bench
Abhay S. Oka, Ahsanuddin Amanullah, Augustine George Masih

Issue for consideration

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

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