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 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

REVIEW PETITION (CIVIL) NO. 837 OF 2014 IN WRIT PETITION (CIVIL) NO. 246 OF 2011ABP Pvt. Ltd. & Anr. Vs. UOI & Ors.
April, 12th 2014
                 IN THE SUPREME COURT OF INDIA
                    CIVIL ORIGINAL JURISDICTION

             REVIEW PETITION (CIVIL) NO. 837 OF 2014
                               IN
              WRIT PETITION (CIVIL) NO. 246 OF 2011

ABP Pvt. Ltd. & Anr.                                    ....   Petitioner(s)

                 Versus
UOI & Ors.                                              .... Respondent(s)
                                     WITH
      R.P.   (C) NO.   763   OF   2014   IN   W.P.(C) NO.      264    OF    2012
      R.P.   (C) NO.   703   OF   2014   IN   W.P.(C) NO.      315    OF    2012
      R.P.   (C) NO.   836   OF   2014   IN   W.P.(C) NO.      408    OF    2011
      R.P.   (C) NO.   839   OF   2014   IN   W.P.(C) NO.      384    OF    2011
      R.P.   (C) NO.   840   OF   2014   IN   W.P.(C) NO.      510    OF    2011
      R.P.   (C) NO.   841   OF   2014   IN   W.P.(C) NO.      538    OF    2011

                                  ORDER
       Delay condoned in Review Petition (Civil) No. 836 of 2014 in

Writ Petition (Civil) No. 408 of 2011.

       We have carefully gone through the review petitions and the

connected papers. We find no merit in the review petitions and the

same are accordingly dismissed.







                                   ........................................CJI.
                                   (P. SATHASIVAM)

                                    ...........................................J.
                                   (RANJAN GOGOI)

                                    ...........................................J.
                                   (SHIVA KIRTI SINGH)
NEW DELHI;
APRIL 09, 2014
CHAMBER MATTER                                                SECTION X

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

     REVIEW PETITION (C) NO.837 OF 2014 IN W.P.(C) NO.246 OF 2011


ABP PVT LTD & ANR                                    Petitioner(s)

                   VERSUS

UOI & ORS                                            Respondent(s)

WITH R.P.(C) NO.763/2014 IN W.P.(C) NO.264/2012

R.P.(C) NO.703/2014 IN W.P.(C) NO.315/2012

R.P.(C) NO.836/2014 IN W.P.(C) NO.408/2011
(With appln.(s) for c/delay in filing review petition)

R.P.(C) NO.839/2014 IN W.P.(C) NO.384/2011

R.P.(C) NO.840/2014 IN W.P.(C) NO.510/2011

R.P.(C) NO.841/2014 IN W.P.(C) NO.538/2011



Date: 09/04/2014    These Petitions were circulated today.


CORAM :
                 HON'BLE THE CHIEF JUSTICE
                 HON'BLE MR. JUSTICE RANJAN GOGOI
                 HON'BLE MR. JUSTICE SHIVA KIRTI SINGH


                               By Circulation


             UPON perusing papers the Court made the following
                                 O R D E R

                 Delay condoned in R.P.(C) No.836 of 2014 in W.P.(C)
          No.408 of 2011.

                 The review petitions are dismissed in terms of the
          signed order.









              (Chetan Kumar)                    (Savita Sainani)
               Court Master                   Assistant Registrar
                    (Signed order is placed on the file)

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