CONVERGYS INDIA SERVICES PVT.LTD. vs COMMISSIONER OF INCOME TAX — SLP(C) No. 9839/2012
Case under Section I-B. Status: Disposed.
CNR: SCIN010072772012
Filing Date
29-Feb-2012
Registration No
SLP(C) No. 9839/2012
Diary Number
7277/2012
Order Date
13-Dec-2013
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Last updated 05-Jul-2026
Acts & Sections
Petitioner(s)
-
1.CONVERGYS INDIA SERVICES PVT.LTD.
Adv. BHARGAVA V. DESAI
Respondent(s)
-
1.COMMISSIONER OF INCOME TAX
Adv. ANIL KATIYAR
Case History
Case Summary: SLP(C) No. 009839/2012 Convergys India Services Pvt. Ltd. v. Commissioner of Income Tax On 13/12/2013, the Supreme Court disposed of the special leave petition directing the High Court to reconsider two questions of law regarding Section 10A deductions for foreign exchange fluctuation gains on external commercial borrowings. The Court clarified that the High Court retains power under Section 260A(4) to frame additional substantial questions of law beyond those initially admitted, provided it records reasons and is satisfied the case involves such questions. The Revenue did not object to the petitioner pressing these questions before the High Court. This case analysis is maintained by casestatus.in based on publicly available court records.
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