Supreme Court of India
C.L.T., Baroda v. Ishwar Bhuvan Hotels Ltd., Baroda
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
Income Tax Act, 1961 ..... s. 36 (1) (iii)- Borrowing on capital • assets not put to use in the concerned financial year- Interest c paid on - Whether can be permitted as allowable deduction under the provision - Held: Yes. Dy. Commnr. of Income Tax, Ahmedabad vs. Mis. Core Health Care Ltd. in Civil Appeal Nos. 3952-55 of 2002 decided by Supreme Court on 8.2.2008- relied on. CIVILAPPELLATE JURISDICTION : Civil Appeal No.2594 of 2006. From the final Judgment and Order dated 19.10.2005 of . ;. the High Court of Gujarat atAhmedabad in Tax Appeal No. 529/ 2003. P. Vishwanatha Shetty, T. Srinivasa
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