Commiioner Of Income Tax-Iii vs Orchev Pharma (P.) Ltd

Authority: Supreme Court Date: 2012-08-23 Section: 80IA Acts: Income Tax Act 1961 Result: Revenue Citation: (2012) 82 CCH 358 ISCC (2012) 210 TAXMAN 236 (SC) : (2013) 259 CTR (SC) 495 : (2013) 354 ITR 227 (SC Justices: S. H. KAPADIA CJI & MADAN B. LOKUR, J. Appeal No: Special Leave to Appeal (Civil) No(s).16436/2008 & TA No.1308/2006 & CIVIL
Whether deduction under Section 80IA of the Income Tax Act 1961 is available in the circumstances of this case --- Held No, following Liberty India vs. Commissioner of Income-Tax (2009) 317 ITR 218.

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