Patspin India Ltd. v. Commissioner of Income-tax
[Citation -2017-LL-1011-22]

Citation 2017-LL-1011-22
Appellant Name Patspin India Ltd.
Respondent Name Commissioner of Income-tax
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 11/10/2017
Judgment View Judgment
Keyword Tags total income
Bot Summary: IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.8549 OF 2013 M/S. PATSPIN INDIA LTD. Appellant VS. COMMISSIONER OF INCOME TAX ...Respondent WITH CIVIL APPEAL NOS.8633/2013, 8548/2013, 8546/2013 AND 1097/2016 ORDER It is agreed between the parties that the controversy raised in all these appeals are covered by a decision of this Court in the case of Commissioner of Income Tax and Another v. Yokogawa India Limited 2 SCC 1 wherein this court has held that the deductions under Section 10-A would be prior to the commencement of the exercise to be undertaken in Chapter VI of the Income Tax Act, 1961 for arriving at the total income of the assessee from the gross total income. We answer the question raised in these appeals in favour of Signature Not Verified Digitally signed by ANITA MALHOTRA Date: 2017.10.14 the assessee and against the Revenue. 13:08:25 IST Reason: 1 The appeals are, accordingly, allowed. 8549/2013, 8633/2013, 8548/2013, 8546/2013 and 1097/2016 The appeals are allowed in terms of the signed order. Rest of the matters List these matters on 2nd November, 2017.


IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.8549 OF 2013 M/S. PATSPIN INDIA LTD. Appellant VS. COMMISSIONER OF INCOME TAX ...Respondent WITH CIVIL APPEAL NOS.8633/2013, 8548/2013, 8546/2013 AND 1097/2016 ORDER It is agreed between parties that controversy raised in all these appeals are covered by decision of this Court in case of Commissioner of Income Tax and Another v. Yokogawa India Limited (2017) 2 SCC 1 wherein this court has held that deductions under Section 10-A would be prior to commencement of exercise to be undertaken in Chapter VI of Income Tax Act, 1961 for arriving at total income of assessee from gross total income. We, therefore, answer question raised in these appeals in favour of Signature Not Verified Digitally signed by ANITA MALHOTRA Date: 2017.10.14 assessee and against Revenue. 13:08:25 IST Reason: 1 appeals are, accordingly, allowed. There shall be no order as to costs. .J. [R.K. AGRAWAL] J. [S.ABDUL NAZEER] New Delhi; October 11, 2017. 2 ITEM NO.102 COURT NO.7 SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 8489-8490/2013 C.I.T., CENTRAL-III, N.DELHI Appellant(s) VERSUS HCL TECHNOLOGIES LTD. Respondent(s) WITH Civil Appeal Nos.8535/2013, 8555-8556/2013, 7853/2012, 8789/2012, 8559/2013, 8558/2013, 8529-8530/2013, 8515/2013, 8557/2013, 8524/2013, 8518/2013, 8525/2013, 8539/2013, 8562/2013, 8533/2013, 7854/2012, 8560/2013, 8537/2013, 8543/2013, 8492/2013, 8540-8541/2013, 8542/2013, 8549/2013, 8633/2013, 8547/2013, 8548/2013, 8546/2013, 8551/2013, 8494/2013, 8922/2013, 8527/2013, 4543/2014, 8536/2013, 8500/2013, 8506/2013, 8553/2013, 8499/2013, 8526/2013, 8501/2013, 8538/2013, 8491/2013, 1098/2016, 8505/2013, 1097/2016, 8510/2013, 8513/2013, 8507/2013, 8504/2013, 8503/2013, 8519/2013, 8927/2013, 8791/2012, 8528/2013, 8523/2013, 8554/2013, 8509/2013, 8521-8522/2013, 8532/2013, 147/2013, 8912/2012, 6594/2015, 8561/2013, 8531/2013, 8544/2013, 8550/2013, 8545/2013, 8929/2013, 1099/2016, 10830/2014, 8552/2013, 8495/2013, 8493/2013, 9202/2013, 4293/2014, 288/2015, 9167/2016, 8229/2015, 646-647/2015, 77/2015, 1951/2015, 9250/2015, 2406-2407/2016, 4427/2016, 9319/2016, 2999/2017, 2998/2017, 3059/2017, 10880/2016, 11716/2016, 911/2017, 3948/2017, 2419/2017, 1535/2017, 1536/2017, 3797/2017, 2420/2017, 3060/2017, 3275/2017 and 3651/2017 SLP(C)Nos.5345/2014, 31028/2012, 35917/2012, 3617/2013, 31511/2013, 32318/2013, 36443/2013, 8818-8819/2015, 22955/2014, 13023/2014, 17645/2014, 13024/2014, 25556/2014, 28607/2014, 29978/2014, 26753/2015, 34486/2014, 34487/2014, 766/2015, 1923/2015, 312/2015, 2373/2015, 1179/2015, 13074/2015, 9144/2015, 10814/2015, 12558/2015, 13364/2015, 13363/2015, 17384/2015, 17379/2015, 17387/2015, 17382/2015, 17385/2015, 19150/2015, 21974/2015, 20515/2015, 24213/2015, 28568/2015, 11831/2016, 31420/2016, 6983/2017, 32723/2016, 36154/2016 and SLP(C) No. 20697/2017 ( IA No.65408/2017-CONDONATION OF DELAY IN FILING and IA No.65412/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Date : 11-10-2017 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL HON'BLE MR. JUSTICE S. ABDUL NAZEER 3 For Appellant(s) Mr. K.Radhakrishnan,Sr.Adv. Mr. Arijit Prasad,Adv. Mr. S.Wasim A.Qadri,Adv. Ms. Rekha Pandey,Adv. Ms. N.Annapoorni,Adv. For Ms. Anil Katiyar, AOR Mr. Farrokh Irani,Adv. Mr. K.V.Mohan, AOR Mr. R.K.Raghavan,Adv. Mr. K.V.Balakrishnan,Adv. Mr. Pritesh Kapur,Adv. Mr. Senthil Jagadeesan, AOR Ms. Shruti Iyer,Adv. Ms. Sonakshi Malhan,Adv. Ms. Suriti Chowdhary,Adv. For Respondent(s) Mr. K.Radhakrishnan,Sr.Adv. Mr. Arijit Prasad,Adv. Mr. S.Wasim A.Qadri,Adv. Ms. Rekha Pandey,Adv. Ms. N.Annapoorni,Adv. For Ms. Anil Katiyar, AOR Mr. Farrokh Irani,Adv. Mr. K.V.Mohan, AOR Mr. R.K.Raghavan,Adv. Mr. K.V.Balakrishnan,Adv. Mr. Kunal Verma, AOR Ms. Pallavi Sengupta, AOR Mr. M.S.Syali,Sr.Adv. Mr. Mayank Nagi,Adv. Mr. K.K.Chythanya,Adv. Ms. Husnal Nagi,Adv. Mr. S.Sukumaran,Adv. Mr. Anand Sukumar,Adv. Mr. Bhupesh Kumar Pathak,Adv. For Ms. Meera Mathur, AOR Mr. V. Balachandran, AOR Mr. K.R.Vasudevan,Adv. Mr. Siddharth Naidu,Adv. For M/s. Ksn & Co., AOR Mr. Amit Kumar Singh, AOR Ms. K.Enatoli Sema,Adv. Mr. Amith J.,Adv. 4 Mr. Yoginder Handoo, AOR Ms. Jay Savla, AOR Ms. Renuka Sahu,Adv. Mr. Jasdee Singh Dhillon,Adv. Mr. Avinash Kr. Lakhanpal, AOR Mr. R. N. Keswani, AOR Mr. Ranjit B.Raut,Adv. Ms. Bina Gupta, AOR Mr. T.Srinivasa Murthy,Adv. Mr. Senthil Jagadeesan, AOR Ms. Shruti Iyer,Adv. Ms. Sonakshi Malhan,Adv. Ms. Suriti Chowdhary,Adv. Mr. Nageswar Rao,Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S.Karhail,Adv. Ms. Sherry Goyal,Adv. Mr. Nageswar Rao,Adv. Mr. Pukhrambam Ramesh Kumar, AOR Mr. Sandeep S.Karhail,Adv. Ms. Sherry Goyal,Adv. Mr. V. Balachandran, AOR Mr. K.R.Vasudevan,Adv. Mr. Siddharth Naidu,Adv. Mr. Satyen Sethi,Adv. Mr. Arta Trana Panda,Adv. Mr. Rameshwar Prasad Goyal, AOR Ms. Vandana Anand,Adv. Mr. Dheeraj Nair, AOR Mr. Nikhil Nayyar, AOR Mr. Sachit Jolly,Adv. Mr. Tushar Jarwal,Adv. Mr. Rahul Sateeja,Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Sumit Goel,Adv. Mr. Tanuj Agarwal,Adv. For M/s. Parekh & Co., AOR 5 Mr. Arvind Datar,Sr.Adv. Mr. Debmalya Banerjee,Adv. Mr. A.S.Aman,Adv. Mr. Manish Sharma,Adv. Mr. Aviral Kapoor,Adv. Mr. Karthik Bhatnagar,Adv. Ms. Manik Karanjawala,Adv. For M/s. Karanjawala & Co., AOR Mr. Sandeep Devashish Das, AOR Mr. Satpal Singh, AOR Mr. Vasudevan Raghavan, AOR Mr. Arvind P.Datar,Sr.Adv. Mr. Mohit Chaudhary, AOR Ms. Puja Sharma,Adv. Ms. Garima Sharma,Adv. Mr. Balwinder Singh Suri,Adv. Mr. Imran Ali,Adv. Mr. Percy J.Pardiwalla,Sr.Adv. Mr. F.V.Irani,Adv. Mr. Rustom B. Hathikhanawala, AOR Mr. Ajay Vohra,Sr.Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh,Adv. Mr. Tarun Gulati,Adv. Mr. Sparsh Bhargava,Adv. Mr. Tushal Gupta,Adv. Ms. Ishita Farsaiya,Adv. Mr. Kishore Kunal, AOR Mr. Anupam Mishra,Adv. Mr. R. Chandrachud, AOR Ms. Sudha Gupta, AOR Mr. Rajesh Mahale, AOR Mr. Pratap Venugopal,Adv. Ms. Surekha Raman,Adv. Ms. Niharika,Adv. Ms. Kanika Kalaiyarasan,Adv. For M/s. K J John And Co, AOR Mr. Joseph Aristotle S., AOR 6 UPON hearing counsel Court made following ORDER C.A.Nos.8549/2013, 8633/2013, 8548/2013, 8546/2013 and 1097/2016 appeals are allowed in terms of signed order. Pending application, if any, stands disposed of. Rest of matters List these matters on 2nd November, 2017. (ANITA MALHOTRA) (CHANDER BALA) COURT MASTER COURT MASTER (Signed order is placed on file.) 7 Patspin India Ltd. v. Commissioner of Income-tax
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