Supreme Court of India
M/s Hasimara Industries Ltd. v. Commissioner of Income Tax West Bengal-ix and Another
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
JUDGMENT: J U M N T Rajendra Babu, J. This appeal by special leave under Article 136 of the Constitution of India is preferred by an assessee under the Income Tax Act against an order made on 29th August, 1986 by the High Court of Calcutta in Income Tax Reference No. 683 of 1979. The question that fell for consideration of the High Court is as to deductibility of a sum of Rupees twenty lakhs out of the assessee’s profits as sum was given by way of advance to M/s Saksaria Cotton Mills Ltd. for modernisation of its plants.
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