Supreme Court of India
The Commissioner of Income Tax v. M/s. Express News Papers Ltd.
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/Finance Act, 1964 . Interim dividend-Nature of-Declaration of interim dividend by Board of Directors on 6.12. I 962 to be payable on I 6. I. I 963-Accounting year of Company being calendar year-Income Tax Officer reduced the rebate for the assessment year 1964-65 to the extent of interim dividend-Held, provisions of clause (c) of proviso 2(1) attracted-Income tax authorities were right in reducing the rebate for the assessment,year 1964-65-lnterim dividend cannot be construed as meaning declaration of dividend by Company-Nature of the interim dividend is such that it
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