https://www.taxtmi.com/caselaws?id=5894 The Supreme Court upheld the High Court's decision, dismissing the appeals and special leave petitions without costs. The appellant's contentions regarding tax credit eligibility under the Tax Credit Certificate Scheme, 1965, and the limitation for filing supplementary applications were rejected. The court emphasized that the duty of excise chargeable under the Central Excises and Salt Act, 1944, is crucial for tax credit eligibility, dismissing the inclusion of special excise duty under the Finance Act for tax credit purposes. The appellant's supplementary application was deemed time-barred under the Scheme's provisions, with no authority to condone the delay. en-us Fri, 29 Mar 1985 00:00:00 +0530 Sat, 13 Dec 2014 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5894 The Supreme Court upheld the High Court's decision, dismissing the appeals and special leave petitions without costs. The appellant's contentions regarding tax credit eligibility under the Tax Credit Certificate Scheme, 1965, and the limitation for filing supplementary applications were rejected. The court emphasized that the duty of excise chargeable under the Central Excises and Salt Act, 1944, is crucial for tax credit eligibility, dismissing the inclusion of special excise duty under the Finance Act for tax credit purposes. The appellant's supplementary application was deemed time-barred under the Scheme's provisions, with no authority to condone the delay. Case-Laws Income Tax Fri, 29 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5894