Supreme Court of India
Commissioner of Income Tax, Gujarat v. Cellulose Products of India 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.
What the Court ordered
In view of the foregoing discussion, this appeal succeeds and is allowed with costs and the judgment of the High Court under appeal is set aside.
Judgment, page 7
From the headnote
c Income Tax Act 1961: Sections 84 and 261-New Industrial Undertaking-Exemption-Commencement of period-When arises. '1'he respondent is a Public Limited Company incorporated on April 14, 1989 for carrying on business of manufacturing chemical products particularly of Carboxy Methyl Cellulose (CMC) and Cellu lose Pulps. The respondent was also granted an industrial licence by the Central Government for the manufacture of Carboxy Methyl Cellulose. The respondent had installed a cellulose plant in which cellulose pulp, the raw material for Carboxy Methyl Cellulose was manufactured. The plant
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.