Maruti Suzuki India Ltd. (Earlier Known As Maruti Udyog Ltd.) vs Commissioner Of Income Tax, Delhi

Authority: Supreme Court Date: 2020-02-07 Section: 28, 36(1)(ii), 43B, 43B(a), 139(1), 256(1), 260A, 263 Acts: Income Tax Act 1961, Central Excise Act 1944, Central Excise Rules 1944 Result: Revenue Citation: (2020)107 CCH 0301 ISCC : (2020)186 DTR 0353 (SC): (2020)421 ITR 0510 (SC) Justices: ASHOK BHUSHAN & NAVIN SINHA, JJ. Appeal No: CIVIL APPEAL NO(S). 11923 & 11924 OF 2018
Whether unutilised MODVAT credit and Sales Tax Recoverable Account amounts qualify for deduction under Section 43B of the Income Tax Act --- Held No

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