Supreme Court of India
Oxford University Press v. Commissioner of Income Tax
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax : Income Tax Act, 1961-Section 10(22)--Assessee, a part of foreign Unil-ersity, engaged in business of printing, publishing and selling books Entitlement for exemption-Hehl, exemption arnilable for foreign Universities if it carries on educational activities in lndia-Ho11·ever on facts of the case, assessee not entitled for exemption since it was not imparting education in India. Interpretation of Statutes: literal Interpretation -Held, strict literal interpretation should be avoided if it leads to absurdity and mischief which was not the intention of the legislature.
Where later benches applied it
- 2014 Sh. Sanjeev Lal Etc.etc. v. Commissioner of Income Tax, Chandigarh & Anr.
- 2022 M/s New Noble Educational Society v. The Chief Commissioner of Income Tax 1 and Anr.
Of those, 1 relied on · 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.