revenue department - The Legal Chamber

The Supreme Court affirmed 'Zudpi Jungle' as forest, but allowed pre-1996 non-forestry regularization without NPV or compensatory afforestation. It mandated strict action for post-1996 diversions, declared fragmented Zudpi lands 'Protected Forests,' and ordered transfers to the Forest Department, with conditions for using Zudpi land for compensatory afforestation. Facts Of The Case: This case revolves around the legal status and utilization of "Zudpi Jungle" lands in six districts of Eastern Vidarbha, Maharashtra. Historically, these lands, characterized by bushy growth and inferior soil, were recorded as "Zudpi Forest" or "Scrub Jungle" in revenue records since the early 1900s, often used for grazing and domestic needs. Due to bureaucratic inaction and state reorganization in 1956, thes...

The Supreme Court ruled that Section 80-IA(9) of the Income Tax Act, 1961, bars double deductions on the same profits under both Sections 80-IA and 80-HHC. It held that while deductions can be computed separately under different provisions, the total deduction cannot exceed the eligible profits of the business. The Court upheld the Bombay High Court’s interpretation, clarifying that Section 80-IA(9) restricts the allowability—not computation—of deductions, ensuring taxpayers do not claim overlapping benefits under Chapter VI-A. Facts Of The Case: The case involved Shital Fibers Limited, which filed its income tax return for the Assessment Year 2002-03, declaring a taxable income of ₹46,99,293 and claiming deductions under Sections 80-HHC (export profits) and 80-IA (industrial undertaking...

Tag: revenue department

No Double Benefits: Supreme Court Clarifies Double Deduction Rules Under Income Tax Act