M/S. ABHISHEK INDUSTRIES LTD. (NOW TRIDENT LTD) AUTHORISED REPRESENTATIVE MR. HARISH ARORA vs COMMNR. OF INCOME TAX I — C.A. No. 14347/2015

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 IV. Status: Disposed.

Disposed

CNR: SCIN010057362013

Filing Date

19-Feb-2013

Registration No

C.A. No. 14347/2015

Diary Number

5736/2013

Order Date

26-Feb-2026

Document Type

ROP - of Main Case

Disposal Type

Appeals Allowed

Last updated 05-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 IV

Petitioner(s)

  1. 1.M/S. ABHISHEK INDUSTRIES LTD. (NOW TRIDENT LTD) AUTHORISED REPRESENTATIVE MR. HARISH ARORA

    Adv. USHA NANDINI V.

Respondent(s)

  1. 1.COMMNR. OF INCOME TAX I

    Adv. RAJ BAHADUR YADAV[R-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

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

  4. 19-Feb-2026

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

  5. 18-Feb-2026

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

  6. 12-Feb-2026

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

  7. 11-Feb-2026

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

  8. 05-Feb-2026

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

  9. 05-Feb-2026

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

  10. 04-Feb-2026

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

  11. 15-Jan-2026

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

  12. 11-Dec-2025

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    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

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

  18. 19-Nov-2025

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    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

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  31. 07-Mar-2017

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  33. 06-Oct-2016

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  41. 19-Feb-2016

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  43. 19-Feb-2016

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  44. 02-Nov-2015

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  46. 14-Aug-2015

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  49. 03-Jul-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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  62. 08-Sep-2014

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  63. 08-Sep-2014

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  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. 19-Feb-2013

    Case filed

    Registration No. C.A. No. 14347/2015

  68. 02-Jan-2013

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  69. 02-Nov-2012

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  70. 29-Oct-2012

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  71. 11-Sep-2012

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  72. 25-Jul-2012

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  73. 09-Jul-2012

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  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

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  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

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  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

Case Summary: C.A. No. 014347/2015 (Abhishek Industries Ltd./Trident Ltd. v. Commissioner of Income Tax) The Supreme Court's three-judge bench resolved conflicting judicial interpretations regarding Section 80-IA(9) of the Income Tax Act, holding that deductions under Section 80-IA do not restrict the *computation* of deductions under Section 80-HHC or other Chapter VI-A provisions, but only their *allowability*—ensuring aggregate deductions don't exceed eligible profits. The Court affirmed the Bombay High Court's approach and directed the Registry to place 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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