IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7174 OF 2013 M/S ROYAL EMPEX(INDIA) Appellant (s) VERSUS C.I.T. Respondent(s)
ORDER Delay condoned. 2. Learned counsel for appellant and learned Additional Solicitor General for respondent-revenue are in agreement that controversy in present appeal is concluded by three-Judge Bench decision of this Court in Topman Exports Vs. Commissioner of Income- Tax, Mumbai1. 3. Having regard to above, impugned judgment is set aside. matter is remanded to Assessing Officer to compute deduction under Section 80-HHC of Income Tax Act, 1961 in accordance with judgment in Topman Exports1. 4. Appeal is allowed to above extent. No costs......J. ( R.M. LODHA ) NEW DELHI; .....J. DECEMBER 2, 2013. ( SHIVA KIRTI SINGH ) ITEM NO.60 COURT NO.3 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 7174 OF 2013 M/S ROYAL EMPEX(INDIA) Appellant (s) VERSUS C.I.T Respondent(s) (With appln(s) for condonation of delay in filing appeal. and office report )) Date: 02/12/2013 This Appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.M. LODHA HON'BLE MR. JUSTICE SHIVA KIRTI SINGH For Appellant(s) Mr. K.J. Kakad, Adv. for Ms. Minakshi Vij,Adv. For Respondent(s) Mr. A.S. Chandhiok, A.S.G. Mr. Rupesh Kumar, Adv. Ms. Gargi Khanna, Adv. Mr. P.S. Parmar, Adv. Mr. Shaheen Parveen, Adv. Mr. Arshi Aquil, Adv. Mrs Anil Katiyar,Adv. UPON hearing counsel Court made following ORDER Delay condoned. Appeal is allowed in terms of signed order. amount deposited by appellant pursuant to order dated 16.08.2013 and interest accrued thereon, if any, may be shared equally by appellant and respondent. |(Rajesh Dham) | |(Renu Diwan) | |Court Master | |Court Master | (signed order is placed on file) 1 (2012) 3 SCC 593 M/s. Royal Empex (India) v. C.I.T