Supreme Court of India
Dr. T.A. Quereshi v. Commissioner of Income Tax, Bhopal
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.
From the headnote
Income Tax Act, 1961-Computation of profits and gains of business/ profession-Assessee engaged in manufacture and selling of heroin-Seizure of heroin-Deduction, claim of-Applicability of section 37-Held: Seizure of heroin formed part of stock in trade of assessee-Thus, entitled to claim deduction as a business loss on account of seizure-Section 37 relates to business expenditure, thus not applicable-Section 37. Jurisprudence-Legal principles vis-a-vis morality-Held: Law is different from morality-Court has to decide cases on legal principles and not on one's own moral views. The question
Where later benches applied it
- 2023 The Commissioner of Income Tax Jaipur v. Prakash Chand Lunia (d) Thr. Lrs. & Anr.
- 2022 M/s Apex Laboratories Pvt. Ltd. v. Deputy Commissioner of Income Tax, Large Tax Payer Unit - Ii
Of those, 2 referred to
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.