Supreme Court of India
The Commissioner of Income Tax (cntl.), Ludhiana v. M/s Hero Cycles Pvt. Ltd., Ludhiana 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.
What the Court ordered
We are of the opinion that the Tribunal cannot allow any weighted C deduction without linking the expenditure to one or more of the activities referred to in various sub-clauses of Section 35(1)(b ).
Judgment, page 9
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