Supreme Court of India
Commissioner of Income Tax, U.p.-ii, Lucknow v. Bazpur Co-operative Sugar Factory Ltd., Bazpur, District Nainital.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Whether a Co-operative Society registered under Co-operative Societies Act, 1912 has power to amend its bye-laws with retrospective effect-Whether the amended bye-law is operative during period previ ous to accounting year-Whether deposits made by members of the society by way of deductions contemplated under bye-law 50 of the Society were in the nature of permanent liabilities and were capital receipts not liable to be included in taxable income of assessee-Society or whether the deductions were revenue receipts liable to tax. Civil Appeal No. 563 of 1975 filed in the Court was directed
Where later benches applied it
Of those, 1 referred to
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