Supreme Court of India
C.I.T. Andhra Pradesh v. M/s Taj Mahal Hotel, Secunderabad
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Income-tax Act (I I of 1922) s. 10(2) (vi) and (vi-b)-'Plant', meaning of During the assessment year 1960-61, the assessee, a registered firm running hotels, incurred expenditure in installing sanhary and pipe line fittings in its hotels. On the question whether such fittings in a building run as a hotel fell within the meaning of the word 'plant' in s. 10(2)(vi-b) of the Income-tax Act, 1922, and the assessee was therefore entitled to development rebate under that sub-section, the High Court, in reference, answered in favour of the assessee. Dismissing the appeal to this Court, HELD: (I)
Where later benches applied it
- 2024 Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors.
- 2022 M/s. Jindal Steel and Power Limited v. The Chhattisgarh State Electricity Regulatory Commission and Ors.
- 2021 M/s Orator Marketing Pvt. Ltd. v. M/s Samtex Desinz Pvt. Ltd.
Of those, 3 referred to
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