C.I.T NEW DELHI vs M/S KRBL LTD. — C.A. No. 14316/2015
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 XIV-A. Status: Disposed.
CNR: SCIN010224672011
Filing Date
21-Jul-2011
Registration No
C.A. No. 14316/2015
Diary Number
22467/2011
Order Date
26-Feb-2026
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Last updated 06-Jul-2026
Acts & Sections
Petitioner(s)
-
1.C.I.T NEW DELHI
Adv. RAJ BAHADUR YADAV[P-1]
Respondent(s)
-
1.M/S KRBL LTD.
Adv. SAHIL TAGOTRA[R-1]
Case History
-
Case disposedDisposed
-
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
-
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
-
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
-
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
-
31-Jul-2024
First hearing
Initial hearing scheduled
-
07-Mar-2017
ROPView PDF
-
07-Mar-2017
Office ReportView PDF
-
07-Mar-2017
ROPView PDF
-
06-Oct-2016
ROPView PDF
-
06-Oct-2016
Office ReportView PDF
-
06-Oct-2016
ROPView PDF
-
08-Jul-2016
ROPView PDF
-
08-Jul-2016
Office ReportView PDF
-
08-Jul-2016
ROPView PDF
-
28-Apr-2016
ROPView PDF
-
28-Apr-2016
ROPView PDF
-
19-Feb-2016
ROPView PDF
-
19-Feb-2016
Office ReportView PDF
-
19-Feb-2016
ROPView PDF
-
02-Nov-2015
ROPView PDF
-
02-Nov-2015
ROPView PDF
-
14-Aug-2015
ROPView PDF
-
14-Aug-2015
ROPView PDF
-
14-Aug-2015
ROPView PDF
-
03-Jul-2015
ROPView PDF
-
06-Apr-2015
ROPView PDF
-
06-Apr-2015
ROPView PDF
-
27-Feb-2015
ROPView PDF
-
27-Feb-2015
ROPView PDF
-
19-Jan-2015
ROPView PDF
-
19-Jan-2015
ROPView PDF
-
08-Jan-2015
ROPView PDF
-
08-Jan-2015
Office ReportView PDF
-
08-Jan-2015
ROPView PDF
-
08-Dec-2014
ROPView PDF
-
10-Nov-2014
ROPView PDF
-
10-Nov-2014
ROPView PDF
-
08-Sep-2014
ROPView PDF
-
08-Sep-2014
Office ReportView PDF
-
08-Sep-2014
ROPView PDF
-
08-May-2013
ROPView PDF
-
20-Mar-2013
ROPView PDF
-
02-Jan-2013
ROPView PDF
-
02-Nov-2012
ROPView PDF
-
29-Oct-2012
ROPView PDF
-
11-Sep-2012
ROPView PDF
-
25-Jul-2012
ROPView PDF
-
09-Jul-2012
ROPView PDF
-
09-May-2012
ROPView PDF
-
04-Apr-2012
ROPView PDF
-
16-Mar-2012
ROPView PDF
-
24-Feb-2012
ROPView PDF
-
22-Feb-2012
ROPView PDF
-
17-Feb-2012
ROPView PDF
-
10-Jan-2012
ROPView PDF
-
06-Jan-2012
ROPView PDF
-
04-Jan-2012
ROPView PDF
-
03-Jan-2012
ROPView PDF
-
09-Dec-2011
ROPView PDF
-
09-Dec-2011
ROPView PDF
-
09-Dec-2011
ROPView PDF
-
14-Nov-2011
ROPView PDF
-
14-Nov-2011
ROPView PDF
-
23-Sep-2011
ROP - of Main CaseView PDF
-
09-Sep-2011
ROPView PDF
-
09-Sep-2011
ROPView PDF
-
02-Sep-2011
ROPView PDF
-
29-Aug-2011
ROPView PDF
-
23-Aug-2011
ROPView PDF
-
19-Aug-2011
ROPView PDF
-
22-Jul-2011
ROPView PDF
-
22-Jul-2011
ROPView PDF
-
21-Jul-2011
Case filed
Registration No. C.A. No. 14316/2015
-
04-Jul-2011
ROPView PDF
-
[ 2025 INSC 743 ]
Judgement - of Main CaseView PDF
Common Record of Proceedings — heard with connected matters
Lead case: C.A. No. 14318/2015
Case Summary: C.I.T New Delhi v. M/S KRBL Ltd (C.A. No. 014316/2015) The Supreme Court resolved a split judicial opinion regarding whether Section 80-IA(9) of the Income Tax Act restricts deductions under Section 80-HHC. The Court held that Section 80-IA(9) affects the *allowability* (not computability) of deductions—both provisions can be computed separately on the full gross total income, but their combined deduction cannot exceed 100% of eligible business profits. The Court directed the Registry to place remaining appeals before appropriate benches for disposal. This case analysis is maintained by casestatus.in based on publicly available court records.
Explore other courts