Supreme Court of India
C.I.T. Gujarat v. Elecon Engineering 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.
From the headnote
Income Tax Act, l96J/Income Tax Rules, 1962-Section 84 (Section 801)/Rule 19-New Industrial Undertaking-Admissibility of' exemption-Manner of computation. The assessee, a public limited company, in the assessment year 1964-65 was in the second year of its new project going into production. The Income-tax Officer computed the assessment under s. · 143(3) of , the Income-tax Act, 1961 after determining the rebate admissible under ss. 84 and 101 at Rs.2, 72,372.…
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