Supreme Court of India
The Commissioner of Income Tax, Madurai Etc. Etc. v. M/s. Saravana Spininng Mills 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.
What the Court ordered
Accordingly, we hold in this batch of civil appeals that the assessees were not entitled to claim allowance under Section 31(i) ofthe Income Tax Act as it stood at the relevant time.
Judgment, page 15
Authorities it was built on
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.