Supreme Court of India
Assti. Commr. of L.T. Bangalore v. M/s. Micro Labs Ltd.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961: s.80-1 - Whether while considering the deduction under the provisions of s. 801A or/ ands. 80-18, assessee is not entitled to deduction in respect of the profits and gains under the provisions of s. 80HHC or whether the assessee is entitled to deductions under the stated all the three sections in respect of the same profits i.e. whether deduction allowed uls. 801A is to be reduced from the gross profits while computing deduction uls. 80HHC - In view of difference of opinion, matter referred to larger bench. Referring the matter to Larger Bench (in view of difference of
Authorities it was built on
- 2012 M/s Acg Associated Capsules Pvt. Ltd. v. The Commissioner of Income Tax, Central-iv, Mumbai
- 2012 M/s Topman Exports v. Commissioner of Income Tax, Mumbai
- 2007 A.M. Moosa v. Commissioner of Income Tax, Trivandrum
- 2015 Jeyar Consultant & Investment Pvt. Ltd. v. Commissioner of Income Tax, Madras
- 2004 Ipca Laboratory Ltd. v. Deputy Commissioner of Income Tax, Mumbai
Where later benches applied it
Of those, 1 referred to
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