Supreme Court of India
Dmai
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
In the result, the appeals are allowed, the impugned judgment of the High Court insofar as it relates to question No. 4 is set aside and the said question is answered in the affirmative, i.e, in favour of the assessee and against the Revenue.
Judgment, page 10
From the headnote
JUDGMENT: J U M N T S. .AARWAL. O. These appeals by the assessee are directed against the judgment of the Madras High Court dated September 23, 1981 in T. . Nos. 437 to 439 of 1977 (reported in 135 ITR 206). They involve the question regarding computation of depreciation by way of Extra Shift Allowance under Rule 5 of the Income Tax Rules. 1962 (hereinafter referred to a ’the Rules’) read with Appendix I to the Rules.…
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