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[Cites 1, Cited by 2]

Supreme Court - Daily Orders

M/S. Rolson International vs C.I.T., Mumbai on 3 January, 2014

(


                       IN THE SUPREME COURT OF INDIA


                       CIVIL APPELLATE JURISDICTION


                  CIVIL APPEAL NO.    1808      OF 2014
            (arising out of S.L.P. (Civil) No. 21204 of 2013)


    M/S. ROLSON INTERNATIONAL                        Appellant(s)


                                 VERSUS


    C.I.T., MUMBAI                                   Respondent(s)




                                O    R   D   E   R




               Leave granted.
    2.         The learned counsel for the parties are       ad idem that
    controversy in the present appeal is concluded by the decision of this
    Court in Topman Exports Vs. Commissioner of Income-Tax1.
    3.         In view of the above, the impugned judgment is set aside.
    Appeal is allowed in terms of Topman Exports1. The Assessing Officer
    is directed to compute the deduction under Section 80HHC       of the
    Income Tax Act, 1961 in case of the appellant in light of the
    observations made by this Court in Topman Exports1.


    4.         No costs.




                                    ...........................J.
                                    ( R.M. LODHA )




    NEW DELHI;           ...........................J.
    FEBRUARY 3, 2014     ( SHIVA KIRTI SINGH )
ITEM NO.66                  COURT NO.2             SECTION IIIA

              S U P R E M E    C O U R T   O F    I N D I A
                            RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (Civil) No(s).21204/2013

(From the judgement and order     dated 03/08/2011 in ITA No. 619/2011
 of The HIGH COURT OF BOMBAY)

M/S. ROLSON INTERNATIONAL                            Petitioner(s)

                   VERSUS

C.I.T., MUMBAI                                       Respondent(s)

(with prayer for interim relief and office report)

Date: 03/02/2014    This Petition was called on for hearing today.

CORAM :
          HON’BLE MR. JUSTICE R.M. LODHA
          HON’BLE MR. JUSTICE SHIVA KIRTI SINGH


For Petitioner(s)          Mr. S. Yamunah Machar, Adv.
                        Mr. S. Ravi Shankar,Adv.

For Respondent(s)          Mr. Arijit Prasad, Adv.
                           Ms. Rashmi Malhotra, Adv.
                           Ms. Tanushree Sinha, Adv.
                        Mrs Anil Katiyar,Adv.


             UPON hearing counsel the Court made the following
                                 O R D E R

Leave granted.

Appeal is allowed in terms of the signed order.

|(Rajesh Dham) | |(Renu Diwan) | |Court Master | |Court Master | (signed order is placed on the file) 1 [2012] 342 ITR 49 (SC) = (2012) 3 SCC 593