Supreme Court of India
Bikaner Gypsums Ltd. v. Commissioner of Income Tax, Rajasthan
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 1922/Jncome Tax Act 1961-Section 10(2)(xv)/ Section 37( ])-Capital or revenue expenditure-Determination of in the case of mining leases-FacJors to be considered-What are. The appellant-assessee carried on the business of mining gypsum. The predecessor-in-interest of the' assessee acquired a lease from the Maharaja of one of the erstwhile princely State on September 29, 1948 for mining of gypsum for a period of 20 years over an area of 4.27 square miles in the State.…
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