AIA ENGINEERING LTD. vs COMMISSIONER OF INCOME TAX-I — C.A. No. 5050/2012

The Supreme Court allowed AIA Engineering Ltd.'s two civil appeals against the Commissioner of Income Tax on July 1, 2013, relying on the Topman Exports precedent regarding Section 80HHC deduction eligibility for exporters with turnover exceeding Rs. 10 crores. The Court set aside the impugned judgments of the Bombay and Gujarat High Courts and remitted the matters to the Assessing Officer to recompute the Section 80HHC deduction in accordance with the Court's directions, with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.