Supreme Court of India
The Commissioner of Income-tax, West Bengal, Ii Calcutta v. M/s. Naga Hills Tea Co. 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
The Judgment of the Court was delivered by HBGDE, J. This appeal biY certificate arises from the decision of the Calcutta High Court in a reference under section 66 ( 1) of the Indian Income-taX. Act 1922 (to be hereinafter referred to as the 'Act') . The question referred to the High Court for its 8 its opinion reads : · c "Whether, on the facts and in the c;;ircwnstances of the case, the Tribunal was right in boldiJJ& that the assessee, having not been assessed to super-tax fot the assessment year 1958-59, the unabSorbed reduction in rebate under clause (i)(a) of the second proviso to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.