Supreme Court of India
The Commissioner of Income Tax v. M/s. Catapharma (india) 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.
From the headnote
J. :...; Income Tax Act, 1961-s. 80 HHC-Turnover'-Computation of-For computing deduction-Whether includes 'Sales tax ' and 'Excise duty '-Held· 'Sales tax' and 'Excise duty' cannot be included in the 'total turnover' for c computing the deduction-Interpretation of taxing statute. Words and Phrases-' Turnover' -Meaning of. in the context of Income Tax Act, 1961. The question for'determination in the present appeal was whether 'sales ,... tax' and 'excise duty' are includible in the total turnover for computing "' deduction u/s 80 HHC of Income Tax Act, 1961. Dismissing the appeal, the Court
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