Supreme Court of India
Siddheshwar Sahakari Sakhar Karkhana Ltd. v. C.I.T., Kolhapur 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the ratio ·of that F decision cannot be pressed into service in the present case.
Judgment, page 28
From the headnote
Income Tax Act, 1961-Compulsory deductions from cane growers made by sugar co-operative societies-repayment on occurrence of specified event of repayment of govt. loans-Held, is a deposit-Events not uncertain Further Held, deposits belong to members-Dominion with such members. Refundable and Non-Refundable deposits-Payment of interest credited to individual member's accounts-Refund on the happening of certain event-Held, such clear deposits liable to be excluded from the income of the co-operative societies. Maharashtra Co-operative Societies Act, 1960-Deduction made by assessee societies
Authorities it was built on
Where later benches applied it
Of those, 1 mentioned
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.