SHITAL FIBERS LTD. DIRECTOR SHRI SHITAL VIJ vs COMMISSIONER OF INCOME TAX — C.A. No. 14318/2015

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 IV. Status: Disposed.

Disposed

CNR: SCIN010234232011

Filing Date

28-Jul-2011

Registration No

C.A. No. 14318/2015

Diary Number

23423/2011

Order Date

26-Feb-2026

Document Type

ROP - of Main Case

Neutral Citation

2025 INSC 743

Disposal Type

Appeals Allowed

Last updated 03-Jul-2026

Acts & Sections

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 IV

Petitioner(s)

  1. 1.SHITAL FIBERS LTD. DIRECTOR SHRI SHITAL VIJ

    Adv. AMBHOJ KUMAR SINHA

Respondent(s)

  1. 1.COMMISSIONER OF INCOME TAX

    Adv. RAJ BAHADUR YADAV[R-1] SUDARSHAN LAMBA[R-1]

Case History

  1. Case disposedDisposed

  2. 26-Feb-2026

    ROP - of Main CaseView PDF

  3. 26-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  4. 25-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  5. 19-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  6. 18-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  7. 12-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  8. 11-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  9. 05-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Alok Aradhe

  10. 05-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  11. 04-Feb-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  12. 15-Jan-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Prasanna B. Varale

  13. 11-Dec-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  14. 10-Dec-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  15. 04-Dec-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  16. 27-Nov-2025

    ROP - of Main CaseView PDF

  17. 27-Nov-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  18. 26-Nov-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  19. 20-Nov-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  20. 19-Nov-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  21. 06-Nov-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  22. 30-Oct-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  23. 29-Oct-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice N.V. Anjaria

  24. 20-May-2025

    Judgement - of Main CaseView PDF

  25. 20-May-2025

    ROP - of Main CaseView PDF

  26. 20-May-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan

  27. 20-May-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan

  28. 20-May-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan

  29. 06-Nov-2024

    ROP - of Main CaseView PDF

  30. 06-Nov-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka, Hon'ble Mr. Justice Ahsanuddin Amanullah and Hon'ble Mr. Justice Augustine George Masih

  31. 24-Sep-2024

    Fixed Date by Court

    Hon'ble The Chief Justice, Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice Manoj Misra

  32. 05-Sep-2024

    ROP - of Main CaseView PDF

  33. 05-Sep-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Abhay S. Oka, Hon'ble Mr. Justice Ahsanuddin Amanullah and Hon'ble Mr. Justice Augustine George Masih

  34. 08-Aug-2024

    ROP - of Main CaseView PDF

  35. 08-Aug-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Surya Kant, Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Ujjal Bhuyan

  36. 08-Aug-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Surya Kant, Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Ujjal Bhuyan

  37. 08-Aug-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Surya Kant, Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Ujjal Bhuyan

  38. 07-Aug-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Surya Kant, Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Ujjal Bhuyan

  39. 01-Aug-2024

    ROP - of Main CaseView PDF

  40. 01-Aug-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Surya Kant, Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Ujjal Bhuyan

  41. 31-Jul-2024

    ROP - of Main CaseView PDF

  42. 31-Jul-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Surya Kant, Hon'ble Mr. Justice Dipankar Datta and Hon'ble Mr. Justice Ujjal Bhuyan

  43. 27-Jan-2023

    ROP - of Main CaseView PDF

  44. 27-Jan-2023

    IA

    Hon'ble Mr. Justice M.M. Sundresh

  45. 15-Mar-2021

    ROP - of Main CaseView PDF

  46. 15-Mar-2021

    After Week/Month/Vacation

    Hon'ble Mr. Justice B.R. Gavai

  47. 12-Feb-2021

    After Week/Month/Vacation

    Hon'ble Mr. Justice V. Ramasubramanian

  48. 24-Feb-2020

    ROP - of Main CaseView PDF

  49. 24-Feb-2020

    Ordinary

    Hon'ble Mr. Justice D.Y. Chandrachud

  50. 14-Feb-2020

    ROP - of Main CaseView PDF

  51. 14-Feb-2020

    Fixed Date by Court

    Registrar

  52. 09-Dec-2019

    ROP - of Main CaseView PDF

  53. 09-Dec-2019

    Fixed Date by Court

    Registrar

  54. 14-Aug-2019

    ROP - of Main CaseView PDF

  55. 14-Aug-2019

    Ordinary

    Registrar (J-V)

  56. 15-Jul-2019

    ROP - of Main CaseView PDF

  57. 15-Jul-2019

    Ordinary

    Hon'ble Mr. Justice Ajay Rastogi

  58. 05-Feb-2019

    ROP - of Main CaseView PDF

  59. 05-Feb-2019

    Fixed Date by Court

    Registrar (A-J)

  60. 05-Dec-2018

    ROP - of Main CaseView PDF

  61. 05-Dec-2018

    Fixed Date by Court

    Registrar (A-J)

  62. 05-Oct-2018

    ROP - of Main CaseView PDF

  63. 05-Oct-2018

    First hearing

    Initial hearing scheduled

  64. 07-Mar-2017

    ROPView PDF

  65. 07-Mar-2017

    Office ReportView PDF

  66. 07-Mar-2017

    ROPView PDF

  67. 06-Oct-2016

    ROPView PDF

  68. 06-Oct-2016

    Office ReportView PDF

  69. 06-Oct-2016

    ROPView PDF

  70. 08-Jul-2016

    ROPView PDF

  71. 08-Jul-2016

    Office ReportView PDF

  72. 08-Jul-2016

    ROPView PDF

  73. 28-Apr-2016

    ROPView PDF

  74. 28-Apr-2016

    ROPView PDF

  75. 19-Feb-2016

    ROPView PDF

  76. 19-Feb-2016

    Office ReportView PDF

  77. 19-Feb-2016

    ROPView PDF

  78. 02-Nov-2015

    ROPView PDF

  79. 02-Nov-2015

    ROPView PDF

  80. 14-Aug-2015

    ROPView PDF

  81. 14-Aug-2015

    ROPView PDF

  82. 14-Aug-2015

    ROPView PDF

  83. 03-Jul-2015

    ROPView PDF

  84. 06-Apr-2015

    ROPView PDF

  85. 06-Apr-2015

    ROPView PDF

  86. 27-Feb-2015

    ROPView PDF

  87. 27-Feb-2015

    ROPView PDF

  88. 19-Jan-2015

    ROPView PDF

  89. 19-Jan-2015

    ROPView PDF

  90. 08-Jan-2015

    ROPView PDF

  91. 08-Jan-2015

    Office ReportView PDF

  92. 08-Jan-2015

    ROPView PDF

  93. 08-Dec-2014

    ROPView PDF

  94. 10-Nov-2014

    ROPView PDF

  95. 10-Nov-2014

    ROPView PDF

  96. 08-Sep-2014

    ROPView PDF

  97. 08-Sep-2014

    Office ReportView PDF

  98. 08-Sep-2014

    ROPView PDF

  99. 08-May-2013

    ROPView PDF

  100. 20-Mar-2013

    ROPView PDF

  101. 02-Jan-2013

    ROPView PDF

  102. 02-Nov-2012

    ROPView PDF

  103. 29-Oct-2012

    ROPView PDF

  104. 11-Sep-2012

    ROPView PDF

  105. 25-Jul-2012

    ROPView PDF

  106. 09-Jul-2012

    ROPView PDF

  107. 09-May-2012

    ROPView PDF

  108. 04-Apr-2012

    ROPView PDF

  109. 16-Mar-2012

    ROPView PDF

  110. 24-Feb-2012

    ROPView PDF

  111. 22-Feb-2012

    ROPView PDF

  112. 17-Feb-2012

    ROPView PDF

  113. 10-Jan-2012

    ROPView PDF

  114. 06-Jan-2012

    ROPView PDF

  115. 04-Jan-2012

    ROPView PDF

  116. 03-Jan-2012

    ROPView PDF

  117. 09-Dec-2011

    ROPView PDF

  118. 09-Dec-2011

    ROPView PDF

  119. 09-Dec-2011

    ROPView PDF

  120. 14-Nov-2011

    ROPView PDF

  121. 14-Nov-2011

    ROPView PDF

  122. 23-Sep-2011

    ROP - of Main CaseView PDF

  123. 09-Sep-2011

    ROPView PDF

  124. 09-Sep-2011

    ROPView PDF

  125. 02-Sep-2011

    ROPView PDF

  126. 29-Aug-2011

    ROPView PDF

  127. 23-Aug-2011

    ROPView PDF

  128. 19-Aug-2011

    ROPView PDF

  129. 28-Jul-2011

    Case filed

    Registration No. C.A. No. 14318/2015

  130. 22-Jul-2011

    ROPView PDF

  131. 22-Jul-2011

    ROPView PDF

  132. 04-Jul-2011

    ROPView PDF

  133. [ 2025 INSC 743 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Summary of C.A. No. 014318/2015 - Shital Fibers Ltd. v. Commissioner of Income Tax Outcome: The Supreme Court allowed the assessee's appeals, holding that Section 80-IA(9) of the Income Tax Act restricts the *availability* of deductions, not their *computation*. Consequently, deductions under Sections 80-IA and 80-HHC can both be claimed on the same profits and computed independently, provided their aggregate does not exceed total business profits. Key Ruling: The Court affirmed the Bombay High Court's interpretation that two deductions must be computed separately without reducing gross total income for Section 80-HHC by amounts already deducted under Section 80-IA. Two related revenue appeals were dismissed as a consequence. This case analysis is maintained by casestatus.in based on publicly available court records.

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