Supreme Court of India
Commissioner of Income Tax and Anr. v. M/s Distillers Co. Ltd.
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
r Income Tax Act, I96I-s.43- -Tax deduction-On the amount paid -for non-compliance of a Circular specifying process of bottling of arrack- c Assessing Authority denying the deduction holding that the amount was a penalty and the same was not permissible in terms of s.43- -Appellate Authority, Tribunal and High Court held that the amount was neither a penalty, nor a fee nor excise duty (tax) and s.43- was not applicable in this case-On appeal, held: The amount was not an excise duty as the same was not for manufacturing of arrack-Tax could not have been levied in terms of executive circular-It
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