Supreme Court of India
Indian Hotels Co. Ltd. and Ors. v. Income Tax Officer, Mumbai and Ors.
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 : Section 80-J-Income Tax-Benefit under-Newly establish industrial undertaking-AYs 1976-77 to 1978-79-Assessee-company engaged in the business of running a hotel-Held : Such a company not entitled to benefits under S.80-J(l) unless it fulfils the conditions under S.80-1(6). Sections 32- and 80-J-Newly established industrial undertaking-AY 1978-79-lnvestment allowance-Benefit under Ss. 80-J or 32- -Held: 'Mam1- facture' means production of a new article or bringing into existence a new commodity-It does not include processing activity like preparation of food packages or
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.