17 (1 ) AKR 752 , (2017 )291 CTR(SC )1 , 2017 (1 ) Him. LR. (NULL ) 582 , 2016 INSC 1152 , [2017 ]391 ITR274 (SC ), 2016 (12 )SCALE992 , (2017 )2 SCC1 , 2017 (1 ) SCJ 682 , [2016 ]9 SCR163 , [2017 ]244 TAXMAN273 (SC ), ,MANU/SC/1608/2016Ranjan Gogoi#Prafulla C. Pant#2139SC3140Judgment/OrderAIR#AKR#CTR#Him. LR.#INSC#ITR#MANU#SCALE#SCC#SCJ#SCR#TAXMANRanjan Gogoi,SUPREME COURT OF INDIA2016-12-1940468,40469,40456,40506,40507,40509,40517,40531,40615,40619,40666,40654,40655,40662,40663,40664,40658,40660,40611 -->

MANU/SC/1608/2016

True Court CopyTM English

IN THE SUPREME COURT OF INDIA

Civil Appeal Nos. 8498/2013, 8496/2013, 8497/2013, 8502/2013, 8508/2013, 8511/2013, 8512/2013, 8514/2013, 8516/2013, 8517/2013, 8520/2013, 8925/2013, 8926/2013, 8928/2013, 8788/2012, 8790/2012, 8534/2013, 8563/2013, 8564/2013, 8923/2013, 8924/2013, 8930/2013, 8931/2013, 8232/2015, 9253/2015, Civil Appeal No. 12253/2016 (Arising out of SLP (C) No. 36441/2013), Civil Appeal No. 12252/2016 (Arising out of SLP (C) No. 36442/2013), Civil Appeal No. 12205/2016 (Arising out of SLP (C) No. 977/2014), Civil Appeal No. 12207/2016 (Arising out of SLP (C) No. 2328/2014), Civil Appeal No. 12250/2016 (Arising out of SLP (C) No. 10261/2014), Civil Appeal No. 12254/2016 (Arising out of SLP (C) No. 8391/2015), Civil Appeal No. 12206/2016 (Arising out of SLP (C) No. 13840/2015), Civil Appeal No. 12251/2016 (Arising out of SLP (C) No. 18157/2015), Civil Appeal No. 12208/2016 (Arising out of SLP (C) No. 26484/2015), Civil Appeal No. 12203/2016 (Arising out of SLP (C) No. 1652/2013), Civil Appeal No. 12204/2016 (Arising out of SLP (C) No. 13861/2016) and Civil Appeal No. 12255/2016 (Arising out of SLP (C) No. 33728/2016)

Decided On: 16.12.2016

Appellants: C.I.T. and Ors. Vs. Respondent: Yokogawa India Ltd.

Hon'ble Judges/Coram:
Ranjan Gogoi and Prafulla C. Pant

JUDGMENT

Ranjan Gogoi, J.

1. Leave granted in all the special leave petitions.

2. The true and correct meaning and effect of the provisions of Section 10A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") is the principal issue arising for determination of the Court. At the outset, it must be made clear that the decision of this Court with regard to the provisions of Section 10A of the Act would equally be applicable to cases governed by the provisions of Section 10B in view of the said later provision being pari materia with Section 10A of the Act though governing a different situation.

3. The broad question indicated above may be conveniently dissected into the following specific questions arising in the cases under consideration.

(i) Whether Section 10A of the Act is beyond the purview of the computation mechanism of total income as defined under the Act. Consequently, is the income of a Section 10A unit required to be excluded before arriving at the gross total income of the Assessee?

(ii) Whether the phrase "total income" in Section