Supreme Court of India

Commissioner of Income Tax v. Willamson Financial Services and Ors.

Neutral citation

Reported as [2007] 13 S.C.R. 376

Bench S.H. Kapadia and B. Sudershan Reddy JJ.

Decided 12 December 2007

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

4 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that 80HHC Deduction of the 1961 Act is required to be allowed after apportionment of income under Rule 8(1) of the 1962 Rule.

Judgment, page 27

Authorities it was built on

1978 Cambay Electric Supply Industrial Co. Ltd. v. The Commissioner of Income Tax, Gujarat-ii Ahmedabad (and Vice Versa) cited by 4

Where later benches applied it

2013 The Rajasthan State Industrial Development and Investment Corporation & Anr. v. Diamond and Gem Development Corporation Ltd. & Anr. relied on
2021 Dr. Jaishri Laxmanrao Patil v. The Chief Minister & Ors. referred to
2021 Amazon.com Nv Investment Holdings Llc v. Future Retail Limited & Ors. mentioned
2009 Commr. of Income Tax, Dibrugarh v. Doom Dooma India Ltd. mentioned

Of those, 1 relied on · 1 referred to · 2 mentioned

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