Supreme Court of India
Commissioner of Income-tax, Madhya Pradesh Etc.. v. M/s. Straw Products Ltd., Bhopal
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
In the result, the appeals are accepted, the judgment of the High Court set aside and the ques tion answered as indicated above.
Judgment, page 10
From the headnote
Taxation Laws (Merged States Removal of Difficulties) Order, 1949 Paragraph 2 as amended by Taxation Laws (Merged States) (Removaf of Difficulties) (Amendment) Order l'i62-Explanation added to Para g'rcph 2-Meaning of term "depreciation actually allott',ed" retrospective ly amended by Explanation-Effect and validity of 1962 Order. The respondent company, incorporated in 1939 in the erstwhile State of Bhopal, was exempted under an agreement with the Ruler from taxa tion under the Bhopal Income-tax Act for a period of ten years which ended on October 31, 1948. After the merger of the State
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