Supreme Court of India
Commissioner of Income Tax, Madras v. M/s. Rambal Private Ltd. 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.
What the Court ordered
We hold that the High Court has rightly answered the question of law in the affirmative.
Judgment, page 4
From the headnote
Income Tax Act, 1961 : Section 33(J)(a), Fifth Schedule, Item No. 20--Machinery installed before 1-4-1970 for manufacturing 'automobile ancillaries'-Development Rebate-Assessee claiming rebate at the rate of 35o/o-Revenue allowing the rebate only 20% on the ground that the machinery which was installed was being used not only for the manufacture of items falling in the Fifth Schedule but also for the manufacture.of some other items-Held, High Court was right in holding that the machinery which was being used for the manufacture of some of the items mentioned in the Fifth Schedule, would be
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