Supreme Court of India
Shital Fibers Limited v. Commissioner of Income Tax
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What the Court ordered
We hold that section 80-IA(9) does not affect the computability of deduction under various provisions under heading C of Chapter VI-A, but it affects the allowability of deductions computed under various provisions under heading C of Chapter VI-A, so that the aggregate deduction under section 80-IA and other provisions under heading C of Chapter VI-A do not exceed [2025] 5 S.C.R. 1259 Shital Fibers Limited v.
Judgment, page 11
From the headnote
Issue for Consideration Deductions claimed cumulatively under the provisions of s.80-HHC and s.80-IA or s.80-IB under Heading ‘ ’ of Chapter VI- , Income Tax Act, 1961, if can be allowed; scope of restriction u/sub-section (9) of s.80-IA, Income Tax Act, 1961 on such deductions claimed. Headnotes† Income Tax Act, 1961 – Chapter VI- – Heading ‘ ’– ss.80-HHC, 80-IA, 80-IB, 80-IA(9) – Deductions u/ss.80-HHC, 80-IA and 80-IB under Heading ‘ ’ – Appellant claimed deductions u/s.80-HHC and ss.80-IA, 80-IB, disallowed – Appeal thereagainst dismissed till High Court which held that s.80- IA(9) bars…
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