ARCTIC INDIA ENNG.(P) LTD.TR.DIR. vs DY.COMMISSIONER OF INCOME TAX,ND — C.A. No. 14295/2015

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: SCIN010064652011

Filing Date

25-Feb-2011

Registration No

C.A. No. 14295/2015

Diary Number

6465/2011

Order Date

26-Feb-2026

Document Type

ROP - of Main Case

Disposal Type

Appeals Allowed

Last updated 03-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.ARCTIC INDIA ENNG.(P) LTD.TR.DIR.

    Adv. VIKAS MEHTA

Respondent(s)

  1. 1.DY.COMMISSIONER OF INCOME TAX,ND

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. 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

  28. 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

  29. 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

  30. 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

  31. 05-Feb-2018

    ROPView PDF

  32. 05-Feb-2018

    Fixed Date by Court

    Hon'ble Mr. Justice Sanjay Kishan Kaul

  33. 21-Nov-2017

    ROPView PDF

  34. 21-Nov-2017

    First hearing

    Initial hearing scheduled

  35. 07-Mar-2017

    ROPView PDF

  36. 07-Mar-2017

    Office ReportView PDF

  37. 07-Mar-2017

    ROPView PDF

  38. 06-Oct-2016

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  39. 06-Oct-2016

    Office ReportView PDF

  40. 06-Oct-2016

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  41. 08-Jul-2016

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  42. 08-Jul-2016

    Office ReportView PDF

  43. 08-Jul-2016

    ROPView PDF

  44. 28-Apr-2016

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  45. 28-Apr-2016

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  46. 19-Feb-2016

    ROPView PDF

  47. 19-Feb-2016

    Office ReportView PDF

  48. 19-Feb-2016

    ROPView PDF

  49. 02-Nov-2015

    ROPView PDF

  50. 02-Nov-2015

    ROPView PDF

  51. 14-Aug-2015

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  52. 14-Aug-2015

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  53. 14-Aug-2015

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  54. 03-Jul-2015

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  55. 06-Apr-2015

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  56. 06-Apr-2015

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  57. 27-Feb-2015

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  58. 27-Feb-2015

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  59. 19-Jan-2015

    ROPView PDF

  60. 19-Jan-2015

    ROPView PDF

  61. 08-Jan-2015

    ROPView PDF

  62. 08-Jan-2015

    Office ReportView PDF

  63. 08-Jan-2015

    ROPView PDF

  64. 08-Dec-2014

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  65. 10-Nov-2014

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  66. 10-Nov-2014

    ROPView PDF

  67. 08-Sep-2014

    ROPView PDF

  68. 08-Sep-2014

    Office ReportView PDF

  69. 08-Sep-2014

    ROPView PDF

  70. 08-May-2013

    ROPView PDF

  71. 20-Mar-2013

    ROPView PDF

  72. 02-Jan-2013

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  73. 02-Nov-2012

    ROPView PDF

  74. 29-Oct-2012

    ROPView PDF

  75. 11-Sep-2012

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  76. 25-Jul-2012

    ROPView PDF

  77. 09-Jul-2012

    ROPView PDF

  78. 09-May-2012

    ROPView PDF

  79. 04-Apr-2012

    ROPView PDF

  80. 16-Mar-2012

    ROPView PDF

  81. 24-Feb-2012

    ROPView PDF

  82. 22-Feb-2012

    ROPView PDF

  83. 17-Feb-2012

    ROPView PDF

  84. 10-Jan-2012

    ROPView PDF

  85. 06-Jan-2012

    ROPView PDF

  86. 04-Jan-2012

    ROPView PDF

  87. 03-Jan-2012

    ROPView PDF

  88. 09-Dec-2011

    ROPView PDF

  89. 09-Dec-2011

    ROPView PDF

  90. 09-Dec-2011

    ROPView PDF

  91. 14-Nov-2011

    ROPView PDF

  92. 14-Nov-2011

    ROPView PDF

  93. 23-Sep-2011

    ROP - of Main CaseView PDF

  94. 09-Sep-2011

    ROPView PDF

  95. 09-Sep-2011

    ROPView PDF

  96. 02-Sep-2011

    ROPView PDF

  97. 29-Aug-2011

    ROPView PDF

  98. 23-Aug-2011

    ROPView PDF

  99. 19-Aug-2011

    ROPView PDF

  100. 22-Jul-2011

    ROPView PDF

  101. 22-Jul-2011

    ROPView PDF

  102. 04-Jul-2011

    ROPView PDF

  103. 25-Feb-2011

    Case filed

    Registration No. C.A. No. 14295/2015

  104. [ 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 Arctic India Engg. (P) Ltd. v. Dy. Commissioner of Income Tax (C.A. No. 014295/2015) A three-judge Supreme Court bench resolved conflicting judicial interpretations regarding Section 80-IA(9) of the Income Tax Act, holding that this section restricts the allowability (not computation) of deductions under Chapter VI-A heading 'C', ensuring aggregate deductions under Sections 80-IA and 80-HHC don't exceed eligible business profits. The Court approved the Bombay High Court's reasoning and directed the Registry to place pending appeals before appropriate benches for final adjudication. This case analysis is maintained by casestatus.in based on publicly available court records.

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