2018 (7) TMI 1076 - 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 - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition as it found no merit in the case. The judgment was delivered by Mr. Rohinton Fali Nariman and Ms. Indu Malhotra JJ. No representation was made by the respondent.