Supreme Court of India
M/s. Aditya Minerals Pvt. Ltd. v. Commissioner of Income Tax, Andhra Pradesh
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961 Revenue-Expenditure-Assessee obtaining mining lease for 15 years- Amount equal to rent of lease for fall period deposited with lessor as guarantee and it was adjustable against rent of every month-Held, the claim of assessee that the rent amount was revenue expenditure was rightly negatived by Revenue authorities. The appellant-assessee was granted lease of certain land for excavation purposes at a monthly rent of Rs.…
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