Supreme Court of India
C.i.t (central), Madras v. Canara Workshops (p) Ltd., Kodialball, Mangalore
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961-s. SOE-Profit and gains-Priority in- c dustries-deductions in respect of-how determined. The assessee-company is engaged in the mannfactnre of autombile -4 spares. During the previous year relevant to the assessment year 1966- 67, the assessee also commenced the manufacturing of alloy steels. Both the industries are included in the Fifth Schedule to the Income Tax Act, 1961. The assessee sustained a loss in the alloys steel industry during the previous years relevant to the assessment years 1966-67 and 1967-6S. It claimed a loss in the sum of Rs.15,30,6SS for the…
Where later benches applied it
- 2021 Commissioner of Income Tax-i v. M/s. Reliance Energy Ltd. (formerly Bses Ltd.) through its M.D.
- 1993 M.s.p Nadar Sons, Virudhu Nagar v. Commissioner of Income Tax (central), Madras
Of those, 1 referred to · 1 mentioned
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