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
We hold that the conclusion of the High Court arrived at in the present cases was not correct.
Judgment, page 8
From the headnote
JUDGMENT: W I T CIVIL APPEAL NOS. 5625, 5626-27, 5628-29, 5630,56-31, 5633, 5635, 5636, 5637 and 5637A OF 1983 J U M N T KIRPAL, J. In respect of the assessment years 1971-72 and 1972-73 the appellant filed its return of income and claimed deduction for the amounts paid by it to the Andhra Pradesh Welfare Fund, West Godavari (Branch Eluru) as a business expenditure under Section 37 (1) of the Income-tax Act, 1961 (for short ’the Act’).…
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