This document contains the original Supreme Court judgment in the case of Motilal Pesticides (I.) Pvt. Ltd. vs Commissioner of Income-Tax, dated 15 February 2000. It addresses the interpretation of Section 80HH of the Income-tax Act, 1961, specifically whether deductions should be calculated on gross or net income for assessment years 1979-80 and 1980-81. The judgment discusses previous case law, including Cloth Traders (P.) Ltd. and Distributors (Baroda) P. Ltd., and ultimately upholds the High Court's decision in favour of the Revenue. This is essential reading for tax professionals, legal practitioners, and businesses dealing with income tax deductions.
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