AIA ENGINEERING LTD. vs COMMISSIONER OF INCOME TAX-I — C.A. No. 5051/2012

Case under Section III-B. Status: Disposed.

Disposed

CNR: SCIN010136652012

Filing Date

19-Apr-2012

Registration No

C.A. No. 5051/2012

Diary Number

13665/2012

Order Date

01-Jul-2013

Document Type

ROP - of Main Case

Disposal Type

Allowed

Last updated 06-Jul-2026

Acts & Sections

Section III-B

Petitioner(s)

  1. 1.AIA ENGINEERING LTD.

    Adv. SUMITA RAY

Respondent(s)

  1. 1.COMMISSIONER OF INCOME TAX-I

    Adv. ANIL KATIYAR

Case History

  1. Case disposedDisposed

  2. 01-Jul-2013

    ROP - of Main CaseView PDF

  3. 19-Apr-2012

    Case filed

    Registration No. C.A. No. 5051/2012

View Full Judgment
casestatus.in Summary

Case Summary: AIA Engineering Ltd. v. Commissioner of Income Tax-I (C.A. No. 5051/2012) The Supreme Court allowed AIA Engineering's civil appeals on July 1, 2013, following the precedent established in Topman Exports. The court set aside the Gujarat High Court's judgment and directed the Assessing Officer to compute Section 80HHC deductions in accordance with the Topman Exports principles regarding export profit deductions and DEPB transfer treatment. No order as to costs was made. This case analysis is maintained by casestatus.in based on publicly available court records.

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