Supreme Court of India
Commissioner of Income-tax, West Bengal v. H. Hirjee
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.
4 Supreme Court benches have cited this judgment.
From the headnote
Indian Income-tax Act (XI of 1922), s. 10 (2) (xv)-Business expenditure-Expenses incurred IYy businessman in defending against criminal prosectltion for offence under Hoarding and Pro fiteering Act-Finding of fact-When final. The respondent who c""ried on business was prosecuted under s. 13 of the Hoarding and Profiteering Ordinance of 1943 on a charge of selling goods at an unreasonable price. He was finally acquitted and claimed in his assessment for a subsequent year that the suni of Rs. 10,895 which he had spent in defending him self against the charge should be deducted from his income
Where later benches applied it
- 2023 The Commissioner of Income Tax Jaipur v. Prakash Chand Lunia (d) Thr. Lrs. & Anr.
- 1987 Smt. Arati Dutta v. Eastern Tea Estate (p) Ltd.
- 1966 Shree Meenakshi Mills Ltd., Madurai v. Commissioner of Income-tax, Madras
- 1960 M/s. Haji Aziz and Abdul Shakoor Bros. v. The Commissioner of Income-tax, Bombay City Ii
Of those, 4 mentioned
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