Supreme Court of India
Scientific Englneering House (p) Ltd. v. Comissioner of Income Tax, Andhra Pradesh
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
Income Tax Act, 1961 sectiona 32, 34 and 43 (3) - llefini tiona of ''Book", "Plant" - Whether the technical know-how in the shape of drawings and designs, charts, plants, processing litera ture etc. comprised in "documentation service" falls within the definition of "Book", "Plant" - Whether the said "documentation service" not only "a capital asset" but also "a depreciable asset 11 • l'he appellant-asaessee manufactures scientific instruments and apparatus like Dumpy levellers, levelling staves priamatic compass, etc. It entered into two separate collaboration agree ments, one dated 15th
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