UOI & ORS Vs. M/S DEEPAK INTERNATIONAL LTD

Supreme Court of India (Division Bench (DB)- Two Judge)

INTERLOCUTORY APPLICATION, 3 of 2016, Judgment Date: Nov 18, 2016

                                                              NON-REPORTABLE

                        IN THE SUPREME COURT OF INDIA
                        CIVIL APPELLATE JURISDICTION

                             I.A. No. 3 OF 2016
                                     IN
                       CIVIL APPEAL NO. 10945 OF 2016
              [ @ SPECIAL LEAVE PETITION (C) NO. 9142 OF 2014 ]

      UOI & ORS                                  Appellant (s)

                                VERSUS

      M/S DEEPAK INTERNATIONAL LTD               Respondent(s)

                               J U D G M E N T

KURIAN, J.
1.    Leave granted.

2.    This Court, vide order dated 30.03.2015, has disposed of SLP  (C)  No.
9273 of 2013,  along  with  other  connected  matters,  with  the  following
direction:-
"Having seen the twin conditions and since 80HHC benefit  is  not  available
after 1.4.05, we are satisfied that cases of  exporters  having  a  turnover
below and those above 10 cr. should be treated similarly.  This order is  in
substitution of the judgment in Appeal."

3.    Therefore, this appeal is also disposed of with the relief, as  above.

4.    I.A.No. 3 of 2016 is, accordingly, disposed of.
      No costs.
                                                   .......................J.
                                                      [ KURIAN JOSEPH ]

                                                   .......................J.
                                              [ ROHINTON FALI NARIMAN ]

      New Delhi;
      November 18, 2016.