Supreme Court of India

The Commissioner of Income-tax, Hyderabad v. Dewan Bahadur Ramgopal Mills Ltd.

Neutral citation
Reported as [1961] 2 S.C.R. 318
Bench S.K. Das J.
Decided 8 November 1960

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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