Supreme Court of India
L.B. Sugar Factory & Oil Mills (p) Ltd. Pilibhit v. C.L.T. U.P., Lucknow
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
Capital Expenditure and Revenue Expenditure, test of-Contribution made lby the assessee towards the construction of dam and later on contributing 1 /3rd .cost towards the laying down of the road in the area around the factory ur.der oa Sugarcane Development Scheme, whether capital expenditure and hence .deductible expenditure under s. 10(2)(xv) of the Indian Income Tax Act, 1922. The appellant, assessee· is a private limited company carrying on business <>f manufacture and sale of crystal sugar in a factory situated in Pilibhit in ·the State of Uttar Pradesh. During the accounting year ending
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