BRY AIR ASIA(P) LTD. vs C.I.T.-1 — C.A. No. 14339/2015

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 XIV-A. Status: Disposed.

Disposed

CNR: SCIN010042602012

Filing Date

03-Feb-2012

Registration No

C.A. No. 14339/2015

Diary Number

4260/2012

Order Date

26-Feb-2026

Document Type

ROP - of Main Case

Disposal Type

Appeals Allowed

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 XIV-A

Petitioner(s)

  1. 1.BRY AIR ASIA(P) LTD.

    Adv. VIKAS MEHTA

Respondent(s)

  1. 1.C.I.T.-1

Case History

  1. Case disposedDisposed

  2. 26-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  3. 25-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  4. 19-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  5. 18-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  6. 12-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  7. 11-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  8. 05-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Alok Aradhe

  9. 05-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  10. 04-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  11. 15-Jan-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  12. 11-Dec-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  13. 10-Dec-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  14. 04-Dec-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  15. 27-Nov-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  16. 26-Nov-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  17. 20-Nov-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  18. 19-Nov-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  19. 06-Nov-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  20. 30-Oct-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  21. 29-Oct-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  22. 20-May-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan

  23. 20-May-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan

  24. 06-Nov-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka, Hon'ble Mr. Justice Ahsanuddin Amanullah and Hon'ble Mr. Justice Augustine George Masih

  25. 05-Sep-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Abhay S. Oka, Hon'ble Mr. Justice Ahsanuddin Amanullah and Hon'ble Mr. Justice Augustine George Masih

  26. 08-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

  27. 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

  28. 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

  29. 31-Jul-2024

    First hearing

    Initial hearing scheduled

  30. 07-Mar-2017

    ROPView PDF

  31. 07-Mar-2017

    Office ReportView PDF

  32. 07-Mar-2017

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  33. 06-Oct-2016

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  34. 06-Oct-2016

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  35. 06-Oct-2016

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  36. 08-Jul-2016

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  37. 08-Jul-2016

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  38. 08-Jul-2016

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  39. 28-Apr-2016

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  40. 28-Apr-2016

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  41. 19-Feb-2016

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  42. 19-Feb-2016

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  43. 19-Feb-2016

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  44. 02-Nov-2015

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  45. 02-Nov-2015

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  46. 14-Aug-2015

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  47. 14-Aug-2015

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  48. 14-Aug-2015

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  49. 03-Jul-2015

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  50. 06-Apr-2015

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  51. 06-Apr-2015

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  52. 27-Feb-2015

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  53. 27-Feb-2015

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  54. 19-Jan-2015

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  55. 19-Jan-2015

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  56. 08-Jan-2015

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  57. 08-Jan-2015

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  58. 08-Jan-2015

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  59. 08-Dec-2014

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  60. 10-Nov-2014

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  61. 10-Nov-2014

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  62. 08-Sep-2014

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  63. 08-Sep-2014

    Office ReportView PDF

  64. 08-Sep-2014

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  65. 08-May-2013

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  66. 20-Mar-2013

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  67. 02-Jan-2013

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  68. 02-Nov-2012

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  69. 29-Oct-2012

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  70. 11-Sep-2012

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  71. 25-Jul-2012

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  72. 09-Jul-2012

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  73. 09-May-2012

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  74. 04-Apr-2012

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  75. 16-Mar-2012

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  76. 24-Feb-2012

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  77. 22-Feb-2012

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  78. 17-Feb-2012

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  79. 03-Feb-2012

    Case filed

    Registration No. C.A. No. 14339/2015

  80. 10-Jan-2012

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  81. 06-Jan-2012

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  82. 04-Jan-2012

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  83. 03-Jan-2012

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  84. 09-Dec-2011

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  85. 09-Dec-2011

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  86. 09-Dec-2011

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  87. 14-Nov-2011

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  88. 14-Nov-2011

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  89. 23-Sep-2011

    ROP - of Main CaseView PDF

  90. 09-Sep-2011

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  91. 09-Sep-2011

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  92. 02-Sep-2011

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  93. 29-Aug-2011

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  94. 23-Aug-2011

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  95. 19-Aug-2011

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  96. 22-Jul-2011

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  97. 22-Jul-2011

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  98. 04-Jul-2011

    ROPView PDF

  99. [ 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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casestatus.in Summary

Summary of BRY AIR ASIA (P) LTD. v. C.I.T.-1 [C.A. No. 014339/2015] The Supreme Court resolved conflicting judicial opinions on whether Section 80-IA(9) of the Income Tax Act affects computation or allowability of tax deductions under Chapter VI-A. The court held that Section 80-IA(9) restricts the *allowability* of deductions under other provisions (like Section 80-HHC), not their *computation*—meaning deductions are calculated separately on the full gross income, but aggregated deductions cannot exceed eligible business profits. The court directed the Registry to place the remaining appeals before an appropriate bench for adjudication. This case analysis is maintained by casestatus.in based on publicly available court records.

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