Supreme Court of India
Pr. Commissioner of Income Tax, New v. Maruti Suzuki India Limited
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 – ss.143(2), 292B and ss.2(31), 92CA(3), 142(1), 144C (15)(b), 148, 153(1), 153(4), 170(2), 260A – Assessee, joint venture between Suzuki Motor Corporation and Maruti Suzuki India Limited (MSIL) was known as Suzuki Metal India Limited upon incorporation – Subsequently, w.e.f 8 June 2005, its name was changed to Suzuki Powertrain India Limited (SPIL) – On 28 Nov. 2012, the assessee filed its return of income in the name of SPIL declaring income of Rs.…
Authorities it was built on
- 2000 Kunhayammed and Ors v. State of Kerala and Anr.
- 1955 Messrs Chatturam Horilram Ltd. v. Commissioner of Income Tax, Bihar and Orissa.
- 2007 M.M.S. Investments, Madurai and Ors. v. V. Veerappan and Ors.
- 2006 Jayarajbhai Jayantibhai Patel v. Anilbhai Jayantibhai Patel and Ors.
- 1996 Commissioner of Income Tax, Shillong v. Jai Prakash Singh
Where later benches applied it
Of those, 1 referred to
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