Supreme Court of India
M/s. India Cine Agencies v. Commissioner of Income Tax, Madras
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Income ·rax Act, 1961; Ss. 32AB, 80HH.and 801 and Schedule 11. inserted by Finance (Ac.t N0.2), .1977:. Permissible deduction - Conversion of Jumbo rolls of photographic. film into small rolls...;. Whether amounting to manufacture/production for claiming deduction in terms of Ss. 0 32AB, 80HH and s.801of1961 Act- Held: Such a conversion could· be termed as manufacture/production of small rolls of ,... . photographic film for claiming benefit of permissible deduction urider the relevant provisions of the 1961 Act. ·•·· Words and Phrases. . . . 'Manufacture', ;Production', 'Prodl1ce' - Meaning
Where later benches applied it
Of those, 1 referred to
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