Shital Fibers Ltd. v. Commissioner of Income Tax
The Supreme Court addressed the interplay between income tax deductions under Sections 80-HHC and 80-IA, clarifying the limitations imposed by Section 80-IA(9) of the Income Tax Act.
Case Details
- Case Name: Shital Fibers Ltd. v. Commissioner of Income Tax
- Citation: 2025 INSC 743. (Supreme Court of India)
- Decision Date: 20-05-2025
- List of Acts: The Income Tax Act, 1961; Chapter VI-A of the Income Tax Act, 1961; Central Board of Direct Taxes Circular No. 772