M/S. DAVINDER SANDHU IMPEX LTD. vs COMMISSIONER OF INCOME TAX, LUDHIANA — C.A. No. 14320/2015

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: SCIN010256352011

Filing Date

16-Aug-2011

Registration No

C.A. No. 14320/2015

Diary Number

25635/2011

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. DAVINDER SANDHU IMPEX LTD.

    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

    Next Week / Week Commencing / C.O.Week

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

  5. 18-Feb-2026

    Next Week / Week Commencing / C.O.Week

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

  6. 12-Feb-2026

    Next Week / Week Commencing / C.O.Week

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

  7. 11-Feb-2026

    Next Week / Week Commencing / C.O.Week

    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

    ROPView PDF

  31. 07-Mar-2017

    Office ReportView PDF

  32. 07-Mar-2017

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  33. 06-Oct-2016

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  34. 06-Oct-2016

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  35. 06-Oct-2016

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  36. 08-Jul-2016

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  37. 08-Jul-2016

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  38. 08-Jul-2016

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  39. 28-Apr-2016

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  40. 28-Apr-2016

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  41. 19-Feb-2016

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  42. 19-Feb-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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  47. 14-Aug-2015

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  48. 14-Aug-2015

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  49. 03-Jul-2015

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  50. 06-Apr-2015

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  51. 06-Apr-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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  72. 09-Jul-2012

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  73. 09-May-2012

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  74. 04-Apr-2012

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  75. 16-Mar-2012

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  76. 24-Feb-2012

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  77. 22-Feb-2012

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  78. 17-Feb-2012

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  79. 10-Jan-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

    ROP - of Main CaseView PDF

  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. 14320/2015

  96. 22-Jul-2011

    ROPView PDF

  97. 22-Jul-2011

    ROPView PDF

  98. 04-Jul-2011

    ROPView PDF

  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: Civil Appeal No. 14320/2015 (M/S. Davinder Sandhu Impex Ltd. v. Commissioner of Income Tax, Ludhiana) The Supreme Court, in a three-judge bench decision (2025 INSC 743), resolved a group of interconnected appeals concerning the interpretation of Section 80-IA(9) of the Income Tax Act. The Court held that Section 80-IA(9) affects the allowability (not computation) of deductions under Chapter VI-A heading 'C', permitting separate calculation of deductions under Sections 80-IA and 80-HHC, provided their aggregate does not exceed eligible profits. The appeals were directed to appropriate benches for further proceedings. This case analysis is maintained by casestatus.in based on publicly available court records.

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