Supreme Court of India
Mcgregor & Balfour Ltd. v. The Commissioner of Income-tax, West Bengal
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.
6 Supreme Court benches have cited this judgment.
From the headnote
Income-tax-Company carrying on business in England and India-Refund of excess profits tax paid in England-If can be taxed in India-Indian Finance Act, Ig46, s. II(4). The appellant carried on business in England and in India. For the previous years it paid excess profits tax in both countries and it obtained deduction of the amounts so paid from its profits and gains for the purposes of the Indian Income-tax Act. In the assessment year 1947-48 it obtained a repayment of Rs. 2,31,009 out of the excess profits tax paid in England. The Income-tax authorities acting under s. n(14), Indian Finance
Where later benches applied it
- 2014 Enercon (india) Ltd. & Ors. v. Enercon Gmbh & Anr.
- 2012 Ash Mohammad v. Shiv Raj Singh @ Lalla Babu and Anr.
- 2012 Bharat Aluminium Co. v. Kaiser Aluminium Technical Service, Inc.
- 2007 Adhunik Steels Ltd. v. Orissa Manganese and Minerals Pvt. Ltd.
- 1999 Sundaram Finance Ltd. v. Nepc India Ltd.
- 1968 State of Kerala v. Cochin Chemical Refineries Ltd.
Of those, 6 mentioned
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