Supreme Court of India

Mysohe Kirloskar Limited v. Workers of the Mysore Kirloskar Limited

Neutral citation
Bench P.B. Gajendragadkar J.
Decided 16 November 1961

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Industrial Dispute-Bonus-Income Tax deductions­ Method of calculation-Working Capital-Return, if could include borrowed or deposit amount on whi-0h oompany was pay· ing interest -Rehabilitation-Evidence as to the prior charges not led, if could be led for subsequent dispute. Held, that in consonance with the decision in the Assa:; ciated Companies Ltd's case the income-tax deduction n1ust be calculatfd on the amount which represents the balance after deducting the full statutory depreciation allowed from the gross profit.

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