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

Additional Commissioner Of Income Tax Vs M/s Nokia India Pvt Ltd
June, 14th 2018
     ITEM NO.28                              COURT NO.6                  SECTION XIV

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

     SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 7302/2018
     (Arising out of impugned final judgment and order dated 07-09-2017
     in WPC No. 3629/2017 passed by the High Court Of Delhi At New
     Delhi)

     ADDITIONAL COMMISSIONER OF INCOME TAX                                Petitioner(s)

                                                     VERSUS

     M/S NOKIA INDIA PVT LTD                            Respondent(s)
     (FOR ADMISSION and I.R. and IA No.42465/2018-CONDONATION OF DELAY
     IN FILING )






     Date : 14-05-2018 This petition was called on for hearing today.

     CORAM :                 HON'BLE MR. JUSTICE A.K. SIKRI
                             HON'BLE MR. JUSTICE ASHOK BHUSHAN

     For Petitioner(s)                 Mr. Vikramjeet Banerjee, ASG
                                       Mr. Gurukrishna Kumar, Sr. Adv.
                                       Mr. Suhasni Sen, Adv.
                                       Mr. S.A. Haseeb, Adv.
                                       Mr. Sanjay Kumar Tyagi, Adv.
                                       Ms. Nachiketa Joshi, Adv.
                                       Mr. Shubhendu Anand, Adv.
                                       Mrs. Anil Katiyar, AOR
                                       Mr. G.S. Makker, AOR

     For Respondent(s)                 Mr. Vikas Srivastava, Adv.
                                       Mr. J.P. Singh, Adv.
                                       Mr.Sumit Mangal, Adv.
                                       Ms. Kanika Jain, Adv.
                                       Mr. Mayank Pandey, AOR

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






                         Delay condoned.

                         The Special Leave Petition is dismissed.

                         Pending   application(s),    if      any,   stands   disposed    of

     accordingly.
Signature Not Verified

Digitally signed by
ASHWANI KUMAR
Date: 2018.05.15
17:14:03 IST
Reason:

     (ASHWANI THAKUR)                                                (MALA KUMARI SHARMA)
     COURT MASTER (SH)                                                   COURT MASTER

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