Supreme Court of India
Vijay Ship Breaking Corpn. v. Commnr. of Income Tax, Ahmedabad
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.
What the Court ordered
We are of the view that the Tribunal in the present case was right in allowing the deduction under Sections 80HH and 80I to the assessee holding that the ship breaking activity gave rise to the production of a distinct and different article.
Judgment, page 4
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