M/S. DEVINDER SANDHU IMPEX LTD. THR. ITS DIRECTOR DEVINDER SINGH vs COMMISSIONER OF INCOME TAX, LUDHIANA — C.A. No. 14314/2015

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: SCIN010256302011

Filing Date

16-Aug-2011

Registration No

C.A. No. 14314/2015

Diary Number

25630/2011

Order Date

26-Feb-2026

Document Type

ROP - of Main Case

Disposal Type

Appeals Allowed

Last updated 07-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.M/S. DEVINDER SANDHU IMPEX LTD. THR. ITS DIRECTOR DEVINDER SINGH

    Adv. NAMITA CHOUDHARY

Respondent(s)

  1. 1.COMMISSIONER OF INCOME TAX, LUDHIANA

    Adv. RAJ BAHADUR YADAV[R-1]

Case History

  1. Case disposedDisposed

  2. 26-Feb-2026

    Next Week / Week Commencing / C.O.Week

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

  3. 25-Feb-2026

    Next Week / Week Commencing / C.O.Week

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

  4. 19-Feb-2026

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

  5. 18-Feb-2026

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

  6. 12-Feb-2026

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

  7. 11-Feb-2026

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

  8. 05-Feb-2026

    Next Week / Week Commencing / C.O.Week

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

  9. 05-Feb-2026

    Next Week / Week Commencing / C.O.Week

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

  10. 04-Feb-2026

    Next Week / Week Commencing / C.O.Week

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

  11. 15-Jan-2026

    Next Week / Week Commencing / C.O.Week

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

  12. 11-Dec-2025

    Next Week / Week Commencing / C.O.Week

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

  13. 10-Dec-2025

    Next Week / Week Commencing / C.O.Week

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

  14. 04-Dec-2025

    Fixed Date by Court

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

  15. 27-Nov-2025

    Next Week / Week Commencing / C.O.Week

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

  16. 26-Nov-2025

    Next Week / Week Commencing / C.O.Week

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

  17. 20-Nov-2025

    Next Week / Week Commencing / C.O.Week

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

  18. 19-Nov-2025

    Next Week / Week Commencing / C.O.Week

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

  19. 06-Nov-2025

    Next Week / Week Commencing / C.O.Week

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

  20. 30-Oct-2025

    Fixed Date by Court

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

  21. 29-Oct-2025

    Fixed Date by Court

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

  22. 20-May-2025

    Fixed Date by Court

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

  23. 20-May-2025

    Fixed Date by Court

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

  24. 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

  25. 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

  26. 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

  27. 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

  28. 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

  29. 31-Jul-2024

    First hearing

    Initial hearing scheduled

  30. 07-Mar-2017

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  31. 07-Mar-2017

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  33. 06-Oct-2016

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  43. 19-Feb-2016

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  44. 02-Nov-2015

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  45. 02-Nov-2015

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  46. 14-Aug-2015

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  52. 27-Feb-2015

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  53. 27-Feb-2015

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  54. 19-Jan-2015

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  55. 19-Jan-2015

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  56. 08-Jan-2015

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  57. 08-Jan-2015

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  58. 08-Jan-2015

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  59. 08-Dec-2014

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  60. 10-Nov-2014

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  61. 10-Nov-2014

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  62. 08-Sep-2014

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  63. 08-Sep-2014

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  64. 08-Sep-2014

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  65. 08-May-2013

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  66. 20-Mar-2013

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  67. 02-Jan-2013

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  68. 02-Nov-2012

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  69. 29-Oct-2012

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  70. 11-Sep-2012

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  71. 25-Jul-2012

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  75. 16-Mar-2012

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  80. 06-Jan-2012

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  81. 04-Jan-2012

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  82. 03-Jan-2012

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  83. 09-Dec-2011

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  84. 09-Dec-2011

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  85. 09-Dec-2011

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  86. 14-Nov-2011

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  87. 14-Nov-2011

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  88. 23-Sep-2011

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  89. 09-Sep-2011

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  90. 09-Sep-2011

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  91. 02-Sep-2011

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  92. 29-Aug-2011

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  93. 23-Aug-2011

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  94. 19-Aug-2011

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  95. 16-Aug-2011

    Case filed

    Registration No. C.A. No. 14314/2015

  96. 22-Jul-2011

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  97. 22-Jul-2011

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  98. 04-Jul-2011

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  99. [ 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 of C.A. No. 014314/2015 The Supreme Court resolved a batch of grouped appeals concerning conflicting interpretations of Section 80-IA(9) of the Income Tax Act regarding whether taxpayers can claim simultaneous deductions under Sections 80-IA and 80-HHC. The Court held that Section 80-IA(9) restricts the *allowability* (not *computability*) of deductions under other Chapter VI-A provisions, meaning both deductions can be computed separately on the full gross total income, but their aggregate cannot exceed eligible profits. The Court affirmed the Bombay High Court's interpretation and directed the Registry to place remaining appeals before an appropriate Bench for further proceedings. This case analysis is maintained by casestatus.in based on publicly available court records.

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