Shital Fibers Limited v. Commissioner of Income Tax
Supreme Court of India2025 EduLaw (SC) 606Bench: Abhay S Oka; Ahsanuddin Amanullah; AG Masih
Answering a reference, the Supreme Court held that deductions under Sections 80-IA/80-IB of the Income Tax Act need not reduce the gross total income before computing deductions under other provisions like Section 80-HH for export profits.