DY.COMMR.OF I.T vs M/S CORVINE CHEMICALS & PHARMACEUTL.LTD — C.A. No. 14343/2015

Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010032632012

Filing Date

27-Jan-2012

Registration No

C.A. No. 14343/2015

Diary Number

3263/2012

Order Date

26-Feb-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 04-Jul-2026

Acts & Sections

Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [other than matters covered by categories 1602-1605] Section XII-B

Petitioner(s)

  1. 1.DY.COMMR.OF I.T

    Adv. RAJ BAHADUR YADAV[P-1]

Respondent(s)

  1. 1.M/S CORVINE CHEMICALS & PHARMACEUTL.LTD

    Adv. K. V. MOHAN[R-1]

Case History

  1. Case disposedDisposed

  2. 07-Aug-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Surya Kant, Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Ujjal Bhuyan

  3. 01-Aug-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Surya Kant, Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Ujjal Bhuyan

  4. 31-Jul-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Surya Kant, Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Ujjal Bhuyan

  5. 15-Mar-2021

    After Week/Month/Vacation

    Hon'ble Mr. Justice B.R. Gavai

  6. 12-Feb-2021

    After Week/Month/Vacation

    Hon'ble Mr. Justice V. Ramasubramanian

  7. 24-Feb-2020

    Ordinary

    Hon'ble Mr. Justice D.Y. Chandrachud

  8. 14-Feb-2020

    Fixed Date by Court

    Registrar

  9. 09-Dec-2019

    Fixed Date by Court

    Registrar

  10. 14-Aug-2019

    First hearing

    Initial hearing scheduled

  11. 07-Mar-2017

    ROPView PDF

  12. 07-Mar-2017

    Office ReportView PDF

  13. 07-Mar-2017

    ROPView PDF

  14. 06-Oct-2016

    ROPView PDF

  15. 06-Oct-2016

    Office ReportView PDF

  16. 06-Oct-2016

    ROPView PDF

  17. 08-Jul-2016

    ROPView PDF

  18. 08-Jul-2016

    Office ReportView PDF

  19. 08-Jul-2016

    ROPView PDF

  20. 28-Apr-2016

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  21. 28-Apr-2016

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  22. 19-Feb-2016

    ROPView PDF

  23. 19-Feb-2016

    Office ReportView PDF

  24. 19-Feb-2016

    ROPView PDF

  25. 02-Nov-2015

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  26. 02-Nov-2015

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  27. 14-Aug-2015

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  28. 14-Aug-2015

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  29. 14-Aug-2015

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  30. 03-Jul-2015

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  31. 06-Apr-2015

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  32. 06-Apr-2015

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  33. 27-Feb-2015

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  34. 27-Feb-2015

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  35. 19-Jan-2015

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  36. 19-Jan-2015

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  37. 08-Jan-2015

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  38. 08-Jan-2015

    Office ReportView PDF

  39. 08-Jan-2015

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  40. 08-Dec-2014

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  41. 10-Nov-2014

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  42. 10-Nov-2014

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  43. 08-Sep-2014

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  44. 08-Sep-2014

    Office ReportView PDF

  45. 08-Sep-2014

    ROPView PDF

  46. 08-May-2013

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  47. 20-Mar-2013

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  48. 02-Jan-2013

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  49. 02-Nov-2012

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  50. 29-Oct-2012

    ROPView PDF

  51. 11-Sep-2012

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  52. 25-Jul-2012

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  53. 09-Jul-2012

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  54. 09-May-2012

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  55. 04-Apr-2012

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  56. 16-Mar-2012

    ROPView PDF

  57. 24-Feb-2012

    ROPView PDF

  58. 22-Feb-2012

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  59. 17-Feb-2012

    ROPView PDF

  60. 27-Jan-2012

    Case filed

    Registration No. C.A. No. 14343/2015

  61. 10-Jan-2012

    ROPView PDF

  62. 06-Jan-2012

    ROPView PDF

  63. 04-Jan-2012

    ROPView PDF

  64. 03-Jan-2012

    ROPView PDF

  65. 09-Dec-2011

    ROPView PDF

  66. 09-Dec-2011

    ROPView PDF

  67. 09-Dec-2011

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  68. 14-Nov-2011

    ROPView PDF

  69. 14-Nov-2011

    ROPView PDF

  70. 23-Sep-2011

    ROP - of Main CaseView PDF

  71. 09-Sep-2011

    ROPView PDF

  72. 09-Sep-2011

    ROPView PDF

  73. 02-Sep-2011

    ROPView PDF

  74. 29-Aug-2011

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  75. 23-Aug-2011

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  76. 19-Aug-2011

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  77. 22-Jul-2011

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  78. 22-Jul-2011

    ROPView PDF

  79. 04-Jul-2011

    ROPView PDF

  80. [ 2025 INSC 743 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 14318/2015

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View Full Judgment
casestatus.in Summary

Summary of C.A. No. 14318/2015 (Shital Fibers Limited v. Commissioner of Income Tax) The Supreme Court resolved a conflicting judicial interpretation regarding Section 80-IA(9) of the Income Tax Act. The appellant company claimed deductions under both Section 80-IA and Section 80-HHC for Assessment Year 2002-03, but the tax authorities disallowed the 80-HHC deduction, arguing that Section 80-IA(9) prohibits claiming deductions under other provisions when 80-IA deduction is claimed. The Court held that Section 80-IA(9) affects the *allowability* of deductions (not their computation), meaning both deductions can be computed separately on the full gross total income, but their aggregate cannot exceed the eligible business profits—endorsing the Bombay High Court's view. This case analysis is maintained by casestatus.in based on publicly available court records.

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