2018 (7) TMI 562 - SCH - Income Tax

Deduction under Section 80-IA - Manufacturing activity - preparing of designs and drawings - number of workers employed - Section 80-IA(2)(V) of the Act - Held that - SLP dismissed.

Summary

The Supreme Court of India, in 2018, dismissed the Special Leave Petitions after finding no merit in them. The delay was condoned, and pending applications were disposed of. Justices Mr. Rohinton Fali Nariman and Mr. Navin Sinha presided over the case.