Supreme Court of India
Commissioner of Income-tax, Bihar v. Dalmia Investment Co. Ltd.
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.
7 Supreme Court benches have cited this judgment.
From the headnote
Income-tax Act-Business-Investment company-Dealing in shares-Bonus shares-Valuation. The assessee company dealt in shares and also held invest ments of shares on January 1, 1948. The assessee held 1,10,747. shares of Rohtas Industries at a book value of Rs. 15,57,902/-. Of these shares 31,909 were bonus shares issued by Rohtas Indus tries in 1945 at the face value of Rs. 10/- each and the assessee had debited the investment account in respect of the bonus shares by Rs.…
Where later benches applied it
- 2008 Khoday Distilleries Ltd. v. Commissioner of Income Tax and Anr.
- 2006 Commissioner of Income Tax, Mumbai v. M/s. General Insurance Corporation
- 2000 Standard Chartered Bank and Anr. Etc. v. Custodian and Another Etc.
- 1997 M/s Hunsur Plywood Works Ltd. v. The Commissioner of Income Tax
- 1996 M/s Escorts Farms (ramgarh) Ltd. v. The Commissioner of Income Tax, New Delhi
- 1971 Shekhawati General Traders Ltd. v. Income Tax Officer, Company Circle I, Jaipur
- 1966 Miss Dhun Dadabhoy Kapadia v. Commissioner of Income-tax, Bombay
Of those, 7 mentioned
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