Supreme Court of India
S.A. Builders Ltd. v. Commissioner of Income Tax (appeals) Chandigarh and Anr.
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.
What the Court ordered
We are of the opinion that the assessee was not entitled to the G deduction claimed by it.
Judgment, page 2
From the headnote
Income Tax Act, 1961: Section 32AB-Claim for deduction under Section 32AB by assessee engaged in civil construction-Held: Not allowable. Section 32AB-Deduction under-Held: Allowable on fulfillment of certain conditions-Nothing on record to show that those conditions were fulfilled-Tribunal rightly rejected the claim for deduction. The appellant-assessee engaged in the business. of civil construction, claimed deduction under Section 32AB of Income Tax Act, 1961.…
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.