Income tax appeals on whether DEPB and Duty Drawback receipts qualify for deduction under Section 80-IB. The court found the Supreme Court's decision in Saraf Exports squarely covered the issue and dismissed all appeals in terms of that judgment.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[2024:RJ-JP:28681-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Income Tax Appeal No. 320/2017
M/s Saraf Seasoning Udyog, Riico Industrial Area, Sardarshar, Churu. Through Its Partner Brij Mohan Saraf
----Appellant
Versus
----Respondents
Connected With
D.B. Income Tax Appeal No. 321/2017
M/s Saraf Seasoning Udyog RIICO Industrial Area, Sardarshar, Churu, Through Its Partner Brij Mohan Saraf
----Appellant
Versus
----Respondents
D.B. Income Tax Appeal No. 322/2017
M/s Saraf Seasoning Udyog, RIICO Industrial Area, Sardarshar, Churu. Through Its Partner Brij Mohan Saraf
----Appellant
Versus
----Respondents
D.B. Income Tax Appeal No. 323/2017
M/s Saraf Seasoning Udyog RIICO Industrial Area, Sardarshar, Churu, Through Its Partner Brij Mohan Saraf
----Appellant
Versus
(2 of 2) [ITA-320/2017]
[2024:RJ-JP:28681-DB]
Circle, Jaipur
----Respondents
| For Appellant(s) | : | Mr. P.K. Kasliwal, Adv. |
|---|---|---|
| For Respondent(s) | : | Mr. Anuroop Singhi, Adv. with |
| Mr. N.S. Bhati, Adv. & | ||
| Mr. Aditya Khandelwal, Adv. |
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Judgment / Order
09/07/2024
(ASHUTOSH KUMAR),J
(AVNEESH JHINGAN),J
HS/Mohita-85-88
1 issue framed by the court
Whether the appellant was entitled to deduction under Section 80-IB for DEPB and Duty Drawback Scheme receipts.
Colour shows how this judgement treated each authority
M/s. Saraf Exports Vs. Commissioner of Income Tax, Jaipur-IIIFollowed¶4
Civil Appeal No.4822/2022 @ SLP (C) No.17539/2016 dated 10.04.2023
1 provisions across 1 enactments
M/s Saraf Seasoning Udyog
The Commissioner of Income Tax, Jaipur
Deputy Commissioner of Income Tax Circle, Jhunjhunu
Avneesh Jhingan
Ashutosh Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
