Supreme Court of India
Commissioner of Income-tax, Madras v. Mahalakshmi Textile 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
c Indian Income-tax Act, 1922 (Act JI of 1922) s. 33-P/ea not raised before department-If can be before Tribunal. Expenditure on introducing the Casabalanca conversion system in the spinning plant of the assessee was not allowed as "development rebate" by the Income-tax Officer and the Appellate Commissioner, The Appel late Tribunal after inspecting the factory and considering the literature an.I Gove,mment notifications, h,eld that the "xpenditu:re, though not admissible as development rebate, was admissible as an allowance for current repairs to the existing machinery under s. lO(i) XV of
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