Supreme Court of India
Commissioner of Income Tax, Amritsar v. Straw Board Manufacturing Co. Ltd.
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
Income Tax Act, 1961: Sections 33 and 80- -Schedule 5, Item 16-Assessee-Manufacturer of strawboard-Whether entitled to con cessional rate of income-tax, development rebate and deduction Strawboard industry-Whether part of paper and pulp industry Strawboard-Whether covered by expression 'paper and pulp'. The assessee, manufacturer of strawboard, claimed concessional rates of income tax, development rebate at higher rate under s. 33 and deduction under s. 80- of the Income Tax Act, 1961, for the assess ment years 1965-66, 1966-67 and 1967-68, on the ground that the p manufacture of
Where later benches applied it
Of those, 1 referred to
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