M/S NISSAN EXPORT vs C.I.T — C.A. No. 4994 - 4996/2012

Case under Section III-B. Status: Disposed.

Disposed

CNR: SCIN010158842012

Filing Date

04-May-2012

Registration No

C.A. No. 4994 - 4996/2012

Diary Number

15884/2012

Order Date

15-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.M/S NISSAN EXPORT

    Adv. MINAKSHI VIJ

Respondent(s)

  1. 1.C.I.T

    Adv. ANIL KATIYAR

Case History

  1. Case disposedDisposed

  2. 15-Jul-2013

    ROP - of Main CaseView PDF

  3. 04-May-2012

    Case filed

    Registration No. C.A. No. 4994 - 4996/2012

View Full Judgment
casestatus.in Summary

Case Summary: M/S Nissan Export v. C.I.T (C.A. 4994-4996/2012) The Supreme Court allowed Nissan Export's appeals on July 15, 2013, following the precedent set in Topman Exports. The Court set aside the impugned judgments of both Bombay and Gujarat High Courts and directed the Assessing Officer to compute Section 80HHC deductions for export profits in accordance with the Topman Exports ruling. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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