Supreme Court of India
Cambay Electric Supply Industrial Co. Ltd. v. The Commissioner of Income Tax, Gujarat-ii Ahmedabad (and Vice Versa)
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.
4 Supreme Court benches have cited this judgment.
What the Court ordered
For the aforesaid reasons and particularly on true construction of the provision itself we are of the view that both the Tribunal and the c • 670 SUPREME COURT REPORTS [1978] _3 s.c.R. A High Court were right in taking the view that the item of Rs. 7,55,807 / was required to be taken intq_ account while computing the deduction of 8 % contemplated by s.
Judgment, page 10
Authorities it was built on
Where later benches applied it
- 2021 Commissioner of Income Tax-i v. M/s. Reliance Energy Ltd. (formerly Bses Ltd.) through its M.D.
- 2019 M/s. Vijay Industries v. Commissioner of Income Tax
- 2007 Commissioner of Income Tax v. Willamson Financial Services and Ors.
- 1997 The Vellore Electric Corporation Ltd. Etc. v. The Commissioner of Income Tax, Madras
Of those, 2 referred to · 2 mentioned
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