Supreme Court of India
East India Hotels Ltd. Calcutta v. Commissioner of Income Tax, Calcutta
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
For the above reasons, question No.2 is answered in the affirmative EAST INDIA HOTLES LTD. v.
Judgment, page 5
From the headnote
Income Tax Act, 1961: Section 32. Income Tax-Depreciation-Approved Hotel-Extra Shift depreciation allowance-AY 1977-78-Entitlement to-Held: Approved hotel entitled not only to extra depreciation allowance but also to extra shift depreciation allowance-Income Tax Rules, 1962, R.5 and Appendix I, Item Ill (iii) and (iv)-Factories Act, 1948, S.2(r). Words and Phrases : "Shift"-Meaning of-In the context ofS.2(r) of the Factories Act, 1948. The appellant-assessee was running an "approved hotel" and in respect of the Assessment Year 1977-78 the Inspecting Assistant Commissioner allowed deduction
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