LAWS(SC)-2016-3-18

COMMISSIONER OF INCOME TAX Vs. MEGHALAYA STEELS LTD.

Decided On March 09, 2016
COMMISSIONER OF INCOME TAX Appellant
V/S
Meghalaya Steels Ltd. Respondents

JUDGEMENT

(1.) Delay condoned in filing the special leave petitions.

(2.) Leave granted in SLP (C) Nos. 36578/2013, 36579/2013, 36581/2013, 37831/2013, 37833/2013, 37834/2013, SLP(C) No. CC No.224/2014), SLP(C) No. CC No.1543/2014), SLP(C) Nos.11094/2014, 11095/2014, 12710/2014, 24620/2014, 11319/2015.

(3.) This group of appeals arises from the State of Meghalaya and concerns deductions to be made under Sections 80-IB and 80-IC of the Income Tax Act, 1961. Civil Appeal No.7622 of 2014 has been treated as the lead matter in which a judgment of the Gauhati High Court dated 29.5.2013 has been delivered, which has been followed in all the other appeals.