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Case Law Details

Case Name : Plastiblends India Ltd. Vs Addl. CIT (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 238 of 2012
Date of Judgement/Order : 09/10/2017
Related Assessment Year :
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Plastiblends India Ltd. Vs Addl. CIT (Supreme Court of India)

Section 80-IA is a code by itself, it contains the provision for special deduction which is linked to profits. In contrast, Chapter IV of the Act, which allows depreciation under Section 32 of the Act is linked to inve

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