Supreme Court of India
M/s. Malabar Industrial Co. Ltd. v. Commissioner of Income-tax, Kerala State
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the High Court is justified in concluding that the said amount was a taxable receipt under the head 'income from other sources'. c We find no merit in the appeal and dismiss the same with costs.
Judgment, page 8
Authorities it was built on
Where later benches applied it
- 2023 Commissioner of Income Tax 7 v. M/s Paville Projects Pvt. Ltd.
- 2020 M/s. Ultratech Cement Ltd. & Anr. v. State of Rajasthan & Ors.
Of those, 1 relied on · 1 not applicable
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