Supreme Court of India
Commissioner of Income-tax, Haryana Etc. Etc. v. Krishna Copper Steel Rolling Mills Jagadhri Etc. Etc.
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.
What the Court ordered
We are of the opinion that the view taken by the High Courts in the present cases does not call for any inter ference.
Judgment, page 16
From the headnote
Income-tax Act, 1961-Sections 33(1)(b)( )(i)(a), 80-I -ConstrUction-Historical background-Relevance of----Legislative inten tion. Income-tax, Act, 1961-Sections 33(1)(b)( )(i)(a). 80-I, Fifth Sched ule, item 1-Manufacture of mild steel rods, bars or rounJs-Whether entitled to a higher rate of development rebate and relief under-"Semi finished Steel" and "Finished Steel"-Constrnction "Forging and cast- , ings" whether articles made of iron and steel. c The respondents-assessees were engaged in the manufacture of ~ild steel rods, bars or rounds. They claimed that as the articles manufactured
Where later benches applied it
Of those, 1 mentioned
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