Supreme Court of India
Hindustan Wires Products Limited v. Commissioner of Income-tax, Patiala
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, ss 33(i)(iii)( )( ),33(l)(b)( )(i), BOE, c 80-I and items 7, 17 and 24 of the Fifth Schedule-Manufacture of 'f insulated copper wires-Grant of development rebate & deduction in respect of profits and gains-Permissibility of - Section 33 of the Income Tax Act, 1961 provides for the grant of development rebate. The appellant-assessee, who carried on the busi- ness of manufacture and sale of insulated copper wires, claimed for the assessment years 1966-67 to 1971-72 that it was entitled to the benefits conferred by ss. 33(i)(iii) (c)( ) and SOE read with items 7, 17 and 24
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.