Supreme Court of India
Commissioner of Income Tax, Kerala v. M/s. Tara Agencies
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: Section 35- (JA)-Profits and gains from business-Permissible deduction-Export market development allowance-Weighted deduction AY 1979-80-Assessee engaged in purchase of tea of diverse grades and brands and blending the same by mixing different kinds of tea for the purpose of export-Assessee,s claim for weighted deduction being a small-scale exporter under S. 35- (JA) for the expendJture incurred for its export was disallowed by Assessing Officer on the ground that the activity of the assessee did not amount to manufacture-Assessee 's appeal allowed by Tribunal on the
Where later benches applied it
- 2018 Indore Development Authority v. Shailendra (dead) through Lrs. & Ors.
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
- 2012 M/s Flex Engineering Limited v. Commissioner of Central Excise, U.p
Of those, 1 relied on · 1 referred to · 1 mentioned
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