Supreme Court of India
Commissioner of Income Tax, Bombay v. Finlay Mills Ltd.
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.
From the headnote
Indian Income-tax Act (XI of 1922), s. 10(2) (xv)-Expenditure incurred for registration of trade mark-Whether business expen diture-Effect of registration. The expenditure incurred by a company carrying on the manu- facture and sale of textile goods in registering for the first time its trade. marks which were not in use prior to the 25th January,, . City v. Sri Lakshmi Silk Mills Ltd. Mahajan /. 1951 Oct. I. 1951 .Commissioner of Income Tax, Bombay v • . Finlay Mills Ltd. 12 SUPREME COURT REPORTS [ 1952] 1937, is revenue expenditure and an allowable deduction under Sec. 10 (2) (xv) of the
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