Supreme Court of India
Kerala Financial Corporation Etc. v. Commissioner of Income Tax, Kerala
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
Income-tax Act, 1961 : Bad debts-Observation regarding refund of tax made in the main judgment at paras 9 to I 5 deleted-On the advances being written off steps ' could be taken by the assessee in accordance with the relevant provisions relating to bad debts. State Bank of Travancore v. Commissioner of Income Tax, [1986) 2 SCC 11=158 ITR 102, referred to and· explained. CIVIL APPELLATE JURISDICTION : I. . Nos. I to 6. IN Civil Appeal Nos. 4636 to 4641 of 1994. From the Judgment and Order dated 24.10.84 of the Kerala High Court in l.T.R. . Nos. 279 and 280 of 1979. J. Ramamurthy, . . Ahuja, R.
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.