Supreme Court of India
Commissioner of Income-tax, Madras v. Mir Mohd. Ali, Bus Owner, Vellore
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.
What the Court ordered
We hold that the High Court was correct in answering the question referred to it in the affirmative.
Judgment, page 8
From the headnote
Income Tax-Depreciation allowance-Replacement of petrol engine in a bus by new Diesel engine-If amounts to installation of machin.ery-"Installation of mJchinery" Mean ing of-Indian Income-tax Act, 1922 (11 of 1922), ss. 10(2)(vi). 10(2)(vial. The assessee, who was the owner of a fleet of buses, rep laced the petrol engines in two of his buses by new Diesel engines incurring an expenditure of Rs. 18,544/- in this con nection, during the year of account ending with March 31, 1950. For the relevant assessment year he claimed deprecia tion allowance under the second para of cl. (vi) and cl.
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