RIVAA EXPORTS vs COMMISSIONER OF INCOME TAX. — C.A. No. 4158/2012

Case under Section III-B. Status: Disposed.

Disposed

CNR: SCIN010108502012

Filing Date

28-Mar-2012

Registration No

C.A. No. 4158/2012

Diary Number

10850/2012

Order Date

08-May-2013

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 05-Jul-2026

Acts & Sections

Section III-B

Petitioner(s)

  1. 1.RIVAA EXPORTS

    Adv. P. S. SUDHEER

Respondent(s)

  1. 1.COMMISSIONER OF INCOME TAX.

Case History

  1. Case disposedDisposed

  2. 08-May-2013

    ROP - of Main CaseView PDF

  3. 27-Jul-2012

    ROP - of Main CaseView PDF

  4. 30-Apr-2012

    ROP - of Main CaseView PDF

  5. 28-Mar-2012

    Case filed

    Registration No. C.A. No. 4158/2012

View Full Judgment
casestatus.in Summary

Summary of C.A. No. 004158/2012 (RIVAA EXPORTS v. COMMISSIONER OF INCOME TAX) The Supreme Court allowed Civil Appeal No. 4158 of 2012 (alongside appeals 4148 and 4198 of 2012) on May 8, 2013, following the precedent set in Topman Exports. The Court set aside the High Court's judgment and directed the Assessing Officer to compute Section 80HHC deductions for export profits in accordance with the Topman Exports ruling regarding DEPB (Duty Entitlement Pass Book) transfers. No order on costs was imposed. This case analysis is maintained by casestatus.in based on publicly available court records.

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