Supreme Court of India
M/s. Gem Granites v. Commissioner of Income Tax, Tamil Nadu
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3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961 : Section 80-HHC. Income Tax-AY 1987-88-Deduction-ln respect of profits retained for export business-Cut and polished granite-Export of-Entitlement to deduction under S. 80-HHC-Ht!ld : Cut and polished granite is covered by the word "minerals" occurring in the exclusionary provision of S. 80- HHC (prior to 1991 amendment)-The 1991 amendment to S. 80-HHC demonstrates that the words "minerals and ores" must be construed widely-Further, subsequent legislation can be looked into to fix the proper interpretation to be put on the statutory provision as it stood earlier-The 199
Authorities it was built on
Where later benches applied it
- 2022 Commissioner of Central Excise, Raipur v. M/s Sepco Electric Power Construction Corporation
- 2021 Director of Income Tax, New Delhi v. M/s Mitsubishi Corporation
- 2017 Ms. Eera through Dr. Manjula Krippendorf v. State (govt. of Nct of Delhi) & Anr.
Of those, 3 referred to
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