Supreme Court of India
Commissioner of Income-tax, Madras v. Mir Mohd. Ali, Bus Owner, Vellore
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.
What the Court ordered
We hold that the High Court was correct in answering the question referred to it in the affirmative.
Judgment, page 8
From the headnote
Income Tax-Depreciation allowance-Replacement of petrol engine in a bus by new Diesel engine-If amounts to installation of machin.ery-"Installation of mJchinery" Mean ing of-Indian Income-tax Act, 1922 (11 of 1922), ss. 10(2)(vi). 10(2)(vial. The assessee, who was the owner of a fleet of buses, rep laced the petrol engines in two of his buses by new Diesel engines incurring an expenditure of Rs. 18,544/- in this con nection, during the year of account ending with March 31, 1950.…
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