Supreme Court of India
The Commissioner of Income-tax, Hyderabad v. Dewan Bahadur Ramgopal 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
Income Tax-Depreciation allowance-Written down value Hyderabad Income-tax law-Repeal and extension of Indian In come-tax law-Central Government's notification providi"g for remo val of difficulties in such extended law-Validity-Retrospective effect-Taxation Laws (Part States) (Removal of Difficulties) Order, z950, para 2, Explanation-Finance Act, z950 (25 of z950), ss. 3, z2, z3-Constitution of India, Art; I4. Prior to January 26, 1950,. when the erstwhile State of Hyderabad me.ged in the Union of India and became a Part State, the respondent company was assessed to income-tax under the
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