NIRMA INDUSTRIES LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX — C.A. No. 13477/2024
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 III-B. Status: Disposed.
CNR: SCIN010116512008
Filing Date
22-Apr-2008
Registration No
C.A. No. 13477/2024
Diary Number
11651/2008
Order Date
21-Aug-2025
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Last updated 02-Jul-2026
Acts & Sections
Petitioner(s)
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1.NIRMA INDUSTRIES LIMITED
Adv. E. C. AGRAWALA
Respondent(s)
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1.ASSISTANT COMMISSIONER OF INCOME TAX
Adv. RAJ BAHADUR YADAV[R-1] ANIL KATIYAR
Case History
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Case disposedDisposed
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21-Aug-2025
ROP - of Main CaseView PDF
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21-Aug-2025
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan
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07-Aug-2025
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan
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31-Jul-2025
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan
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30-Jan-2025
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan
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23-Jan-2025
Fixed Date by Court
Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan
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26-Nov-2024
ROP - of Main CaseView PDF
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26-Nov-2024
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan
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19-Nov-2024
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan
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13-Dec-2018
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice S. Abdul Nazeer and Hon'ble Mr. Justice R. Subhash Reddy
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12-Dec-2018
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice Ashok Bhushan and Hon'ble Mr. Justice S. Abdul Nazeer
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11-Dec-2018
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice Ashok Bhushan and Hon'ble Mr. Justice S. Abdul Nazeer
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06-Dec-2018
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice Ashok Bhushan and Hon'ble Mr. Justice S. Abdul Nazeer
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05-Dec-2018
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice Ashok Bhushan and Hon'ble Mr. Justice S. Abdul Nazeer
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04-Dec-2018
First hearing
Initial hearing scheduled
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30-Jun-2016
ROP - of Main CaseView PDF
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30-Jun-2016
Office Report - of Main CaseView PDF
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30-Jun-2016
ROP - of Main CaseView PDF
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19-Mar-2010
ROP - of Main CaseView PDF
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26-Oct-2009
ROPView PDF
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20-Nov-2008
ROP - of Main CaseView PDF
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22-Sep-2008
ROP - of Main CaseView PDF
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04-Aug-2008
ROPView PDF
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22-Apr-2008
Case filed
Registration No. C.A. No. 13477/2024
Summary The Supreme Court set aside the Gujarat High Court's 2007 judgment dismissing Nirma Industries' tax appeals and remanded the cases for fresh consideration. The appeals involved the question of whether Section 80-I deductions under the Income Tax Act should be reduced by Section 32 AB investment deposit claims. The Court found that the High Court had relied on an outdated 2004 Rajasthan High Court precedent (Vijay Industries), which was superseded by the Supreme Court's 2019 judgment in the same case. The High Court is directed to decide the remanded appeals afresh within six months, considering the current Supreme Court precedent on the issue. This case analysis is maintained by casestatus.in based on publicly available court records.
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