| Citation(s) |
|---|
| 2004 SLG 91 2004 SLD 91 2004 PTD 2149 (2002) 253 ITR 800 |
Supreme Court of India
Civil Appeal No. 3790 of 1999, decision dated: 15-07-1999(Appeal by special leave from the judgment and order, dated October 16, 1998 of the Andhra Pradesh High Court in Income tax Case No.45 of 1998)
B.N. KIRPAL AND S. RAJENDRA BABU, JJ
R. N. Trivedi, Additional Solicitor General of India (Tara Chand Sharma and S. K. Dwivedi, Advocates with him) for AppellantA. Subba Rao, Advocate for
Respondent
Civil Appeal No. 3790 of 1999, decision dated: 15-07-1999(Appeal by special leave from the judgment and order, dated October 16, 1998 of the Andhra Pradesh High Court in Income tax Case No.45 of 1998)
B.N. KIRPAL AND S. RAJENDRA BABU, JJ
R. N. Trivedi, Additional Solicitor General of India (Tara Chand Sharma and S. K. Dwivedi, Advocates with him) for AppellantA. Subba Rao, Advocate for
Respondent
COMMISSIONER OF INCOME TAX
VS
GOGINENI TOBACCO LTD.
Law: Income Tax Act, 1961
Section: 80,80HHC,256
Income tax.......Reference Export business Special deduction Whether to be claimed on total income after deduction of unabsorbed losses and unabsorbed depreciation or otherwise Question of law Indian Income Tax Act, 1961, Ss.80HHC & 256 [CIT v. Gogineni Tobacco Ltd. (1999) 238 ITR 970 reversed]. The question whether the benefit under section 80HHC of the Income Tax Act, 1961, can be claimed on the total income after deduction of unabsorbed loss and unabsorbed depreciation or otherwise is a question of law. (The Supreme Court accordingly directed the Appellate Tribunal to state a case on this question of law to the High Court). CIT v. Gogineni Tobacco Ltd. (1999) 238 ITR 970 reversed.…
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