COMMNR. OF INCOME TAX, M.P. vs M/S. HIND SYNTEX LTD. — C.A. No. 1681/2004

Case Summary: C.A. No. 001681/2004 Outcome: The Supreme Court dismissed the Commissioner of Income Tax, M.P.'s civil appeal with no order as to costs on August 30, 2012. The court upheld the High Court's decision that deduction under Section 80I of the Income Tax Act should be allowed on gross total income without reducing deduction under Section 80HH, relying on precedent established in *Joint Commissioner of Income Tax v. Mandideep Eng. and Pkg. Ind. P. Ltd.* The appeal was rejected as the amount was meagre and the legal issue was already settled in favor of the assessee (Hind Syntex Ltd.). This case analysis is maintained by casestatus.in based on publicly available court records.