Supreme Court of India
Britannia Industries Ltd. v. Commissioner of Income Tax, West Bengal, Kolkata and Anr.
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-Sections 30-36, Section 37-Benefit of allowing expenditure incurred in respect of buildings and furniture used for business of profession of assessee-Held, does not extend to expenditure incurred in respect of guest houses. The appellant sought for benefit of exemption of expenditure incurred in respect of guest houses which was not allowed by the authorities. The claim was rejected by High Court based on other judgments by same High Court. On appeal, appellant contended that Sections 30 to 32 deal with specific types of expenditure which are allowable in terms of the
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