Supreme Court of India
Premier Cable Co. Ltd. v. Commissioner of Income Tax, Cochin
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-Ss. 2(9), 33 and 80-J-Assessment year- Determination of-Installation of machinery-Development rebate and deductions-Entitlement to carry forward for a period of 8 and 4 Assessment c Years-Change in the accounting year-No previous year relevant to the Assessment year-Effect of-Whether assessee entitled to extend period of - Assessment year for carrying forward development rebate and deductions? , Held; No, Assessment year is a standard period of twelve months which is invariable-Assessee not having any previous year relevant to the Assessment year tzas no consequence in…
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