DY COMMISSIONER OF INCOME TAX, BOMBAY vs IPCA LABORATORIES LTD. — C.A. No. 14317/2015

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 III. Status: Disposed.

Disposed

CNR: SCIN010235112011

Filing Date

29-Jul-2011

Registration No

C.A. No. 14317/2015

Diary Number

23511/2011

Order Date

26-Feb-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 06-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 III

Petitioner(s)

  1. 1.DY COMMISSIONER OF INCOME TAX, BOMBAY

    Adv. ANIL KATIYAR

Respondent(s)

  1. 1.IPCA LABORATORIES LTD.

    Adv. RUSTOM B. HATHIKHANAWALA

Case History

  1. Case disposedDisposed

  2. 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

  3. 31-Jul-2024

    First hearing

    Initial hearing scheduled

  4. 07-Mar-2017

    ROPView PDF

  5. 07-Mar-2017

    Office ReportView PDF

  6. 07-Mar-2017

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  7. 06-Oct-2016

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  8. 06-Oct-2016

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  9. 06-Oct-2016

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  10. 08-Jul-2016

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  11. 08-Jul-2016

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  12. 08-Jul-2016

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  13. 28-Apr-2016

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  14. 28-Apr-2016

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  15. 19-Feb-2016

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  16. 19-Feb-2016

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  17. 19-Feb-2016

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  18. 02-Nov-2015

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  19. 02-Nov-2015

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  20. 14-Aug-2015

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  21. 14-Aug-2015

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  22. 14-Aug-2015

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  23. 03-Jul-2015

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  24. 06-Apr-2015

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  25. 06-Apr-2015

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  26. 27-Feb-2015

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  27. 27-Feb-2015

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  28. 19-Jan-2015

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  29. 19-Jan-2015

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  30. 08-Jan-2015

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  31. 08-Jan-2015

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  32. 08-Jan-2015

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  33. 08-Dec-2014

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  34. 10-Nov-2014

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  35. 10-Nov-2014

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  36. 08-Sep-2014

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  37. 08-Sep-2014

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  38. 08-Sep-2014

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  39. 08-May-2013

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  40. 20-Mar-2013

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  41. 02-Jan-2013

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  42. 02-Nov-2012

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  43. 29-Oct-2012

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  44. 11-Sep-2012

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  45. 25-Jul-2012

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  46. 09-Jul-2012

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  47. 09-May-2012

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  48. 04-Apr-2012

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  49. 16-Mar-2012

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  50. 24-Feb-2012

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  51. 22-Feb-2012

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  52. 17-Feb-2012

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  53. 10-Jan-2012

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  54. 06-Jan-2012

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  55. 04-Jan-2012

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  56. 03-Jan-2012

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  57. 09-Dec-2011

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  58. 09-Dec-2011

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  59. 09-Dec-2011

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  60. 14-Nov-2011

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  61. 14-Nov-2011

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  62. 23-Sep-2011

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  63. 09-Sep-2011

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  64. 09-Sep-2011

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  65. 02-Sep-2011

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  66. 29-Aug-2011

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  67. 23-Aug-2011

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  68. 19-Aug-2011

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  69. 29-Jul-2011

    Case filed

    Registration No. C.A. No. 14317/2015

  70. 22-Jul-2011

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  71. 22-Jul-2011

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  72. 04-Jul-2011

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  73. [ 2025 INSC 743 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 14318/2015

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casestatus.in Summary

Summary In this group of appeals/petitions concerning Section 80-IA(9) of the Income Tax Act, the Supreme Court resolved conflicting High Court interpretations on whether deductions under Sections 80-IA and 80-HHC can be claimed together. The three-judge bench held that Section 80-IA(9) restricts the allowability (not computability) of deductions under Chapter VI-A heading 'C', meaning both deductions are computed separately on the full gross total income, but the aggregate cannot exceed eligible business profits. The Court directed the Registry to place the appeals before appropriate benches for final disposition. This case analysis is maintained by casestatus.in based on publicly available court records.

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