Supreme Court of India
Kerala Financial Corporation Etc. v. Commissioner of Income Tax, Kerala
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, 1961 : Bad debts-Observation regarding refund of tax made in the main judgment at paras 9 to I 5 deleted-On the advances being written off steps ' could be taken by the assessee in accordance with the relevant provisions relating to bad debts. State Bank of Travancore v. Commissioner of Income Tax, [1986) 2 SCC 11=158 ITR 102, referred to and· explained. CIVIL APPELLATE JURISDICTION : I. . Nos. I to 6.…
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