Supreme Court of India
Assistant Commissioner of Income Tax v. Rajesh Jhaveri Stock Brokers Pvt. 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.
2 Supreme Court benches have cited this judgment.
From the headnote
l3 ; Income Tax Act, 196I: Section 147 (as it stood w.e.f 01.04.1989)-Income escaping c assessment-Reason to believe-Assessment year 2001-02-Assessee, a private limited company, filed its return declaring a total loss of a certain amount- The said return was processed under S. 143(1) accepting the loss returned by the assessee-Subsequently, a notice under S. 148 was issued on the ... ground that the claim of bad debts as expenditure was not acceptable- return of income declaring the loss at the same figure, as declared in the original return, was filed by the assessee under protest- copy of
Where later benches applied it
- 2022 Deputy Commissioner of Income Tax (central) Circle 1(2) v. M/s. M. R. Shah Logistics Pvt. Ltd.
- 2008 Aslam Mohd. Merchant v. Competent Authority & Ors.
Of those, 1 referred to · 1 mentioned
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