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Commissioner of Income Tax, Karnal v. M/s Carpet India, Panipat (Haryana)

Civil Appeal · 2018 INSC 423Decided 27 Apr 2018
Civil Appeal No. 4590 of 2018
Justice R.K. Agrawal · Justice Abhay Manohar Sapre

Background

This is a referral order, not a final judgment. The question was whether a supporting manufacturer, who sells to an export house and does not export directly, gets the same deduction under Section 80HHC as a direct exporter.

Decision Breakdown

This is a referral order, not a final judgment. The Court disagreed with its earlier two-judge decisions in CIT v. Baby Marine Exports and CIT v. Sushil Kumar Gupta, framed a question of law and referred the batch of appeals to a larger bench.

Lesson Learnt

There is no final ruling in this order. The question was decided by a larger bench in 2019.

Official source (sci.gov.in)View Judgment (PDF)

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