2018 (5) TMI 1866 - SCH - Income Tax

Benefit of Section 80-IC - proof of income derived from business - income earned by way of interest - scope of the term business u/s 2(13) r.w.s 28(i) - Held that - There is no merits in the petition - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition in the case. Judges were Mr. Rohinton Fali Nariman and Mr. Abhay Manohar Sapre. Petitioner's representatives were Mr. Salil Kapoor, Ms. Soumya Singh, and Mr. Praveen Swarup. (Citation: 2018 (5) TMI 1866 - SC)