Supreme Court of India
B. Desraj v. C.I.T., Salem
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
We are of the view that the words "business profits" in the above formula under Section 80HHC(3) would include Cash Compensatory Allowance and Duty Drawback and accordingly we direct the Assessing Officer to work out the deduction in accordance with the law as it stood during the relevant Assessment Year 1991-.
Judgment, page 5
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