UOI vs. M/S DEEPAK INTERNATIONAL LTD

1 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:- JUDGMENT "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." Page 1 2 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. JUDGMENT Page 2