Supreme Court of India
Commissioner of Income Tax v. M/s. Alom Extrusions Limited
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that Finance Act, 2003, to the extent indicated above, is curative in nature, hence, it is retrospective and it would operate with effect from 1st April, 1988 [when the first proviso came to be inserted]. For the above reasons, we find no merit in this batch of civil appeals filed by COMMISSIONER OF INCOME TAX v.
Judgment, page 13
Where later benches applied it
- 2019 Snowtex Investment Limited v. Principal Commissioner of Income Tax, Central-2, Kolkata
- 2022 Checkmate Services P. Ltd. v. Commissioner of Income Tax-1
Of those, 1 relied on · 1 distinguished
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