Supreme Court of India
Commissioner of Income Tax, Hyderabad v. M/s. Motor and General Stores (p.) 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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the question has been rightly answered by the High Court in the negative and in fa_vour of the assessee-company and this appeal must be dismissed with costs.
Judgment, page 10
Where later benches applied it
- 2026 M/s Jindal Equipment Leasing Consultancy Services Ltd. v. Commissioner of Income Tax
- 2023 M/s Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (spl) & Anr.
Of those, 1 referred to · 1 not applicable
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