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Gujarat HC Allows Section 80-I Deduction on Industrial Profits Without Section 32AB Reduction
Case Law Details
- Case Name
- Harsiddh Specific Family Trust Vs ACIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Harsiddh Specific Family Trust Vs ACIT (Gujarat High Court)
The Gujarat High Court decided a batch of tax appeals concerning the computation of deduction under Section 80-I of the Income-tax Act, 1961. The appeals had remained pending because the Supreme Court, by its order dated 21 August 2025, had set aside the High Court’s earlier decisions and remanded the matters for fresh consideration in light of its judgment in Vijay Industries Vs Commissioner of Income Tax, reported in (2019) 412 ITR 1 (SC).
The common question before the High Court was whether the Tribunal was ...
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