Supreme Court of India
Dmai
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.
What the Court ordered
In the result the appeals are allowed the impugned judgment of the high court is set aside and the questions referred bu the tribunal for options are answered in favour of the assessee-company and against the Revenue.
Judgment, page 10
From the headnote
JUDGMENT: J U M N T S. . AGRAWAL, J. : These appeals by certificate granted under section 261 of the Income Tax Act 1961 (hereinafter referred to as the Act) have been filed by the Godhra Electricity co. Limited, (hereinafter referred to as the assessee company ) against the judgment of the Gujarat High Court dated February 24-25 1982 in Income Tax References Nos. 288 of 1975 ,73 of 1978. Income Tax Reference no. 288 of 1975 related to the assessment year 1969 -70 while Income Tax Reference No. 73 of 1978 related to the assessment years 1970-71 and 1971-72 and Income Tax Reference No. 171 of…
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