Supreme Court of India
Prashanti Medical Services & Research Foundation v. Union of India & Ors.
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.
What the Court ordered
In view of the foregoing discussion, we find no merit in the appeal.
Judgment, page 15
From the headnote
Income Tax Act, 1961 – Sub-section 7 of s.35AC – Validity of – In the year 2014 appellant filed an application u/s. 35AC to the National Committee for promotion of social and economic welfare for grant of approval to their hospital project so as to enable any ‘assessee’ to incur expenditure by way of making payment of any amount to the appellant for construction of their approved hospital project and accordingly claim appropriate deduction of such payment from his total income during the previous year – Government approved 28 Projects ‘eligible projects’ including the project of appellant…
Authorities it was built on
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 1981 R.K. Garg Etc. Etc. v. Union of India & Ors. Etc.
- 1994 Kasinka Trading and Anr. Etc. Etc> v. Union of India and Anr.
- 1978 M/s Motilal Padampat Sugar Mills Co. (p.) Ltd. v. State of Uttar Pradesh and Ors.
- 2004 Bannari Amman Sugars Ltd. v. Commercial Tax Officer and Ors.
- 2011 M/s. Shree Sidhbali Steels Ltd. and Ors. v. State of U.P. and Ors.
- 1973 State of Kerala and Anr. v. The Gwalior Rayon Silk Manufacturing (wvg.) Co. Ltd. Etc.
- 2006 S.L. Srinivasa Jute Twine Mills P. Ltd v. Union of India and Anr.
- 2010 M/s Bajaj Hindustan Ltd. v. Sir Shadi Lal Enterprises Ltd. & Anr.
- 2007 Sangam Spinners v. Regional Provident Fund Commissioner-i
- 2016 M/s. Kothari Industrial Corporation Ltd. v. Tamil Nadu Electricity Board & Anr.
Where later benches applied it
Of those, 2 referred to
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