Supreme Court of India
Commissioner of Income Tax, Udaipur, Rajasthan v. Mcdowell & Co. 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.
5 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: c s.438 - Unpaid amount of bottling fee on furnishing of thei bank guarantee, not to be treated as actual payment and not entitled to deduction u/s.438. . " l Bottling fees chargeable from assessee under the Rules frnmed under the Rajasthan Excise Act and interest chargeable on late payment of bottling fees does not amount to tax, duty, cess or fees within the meaning s.438. Depreciation on research and development assets which related to the closed business of fast food division/unit of the .../ as.sessee-company and as such not used during the previous ) year -
Authorities it was built on
Where later benches applied it
- 2024 Gaurav Kumar v. Union of India and Ors.
- 2017 Tata Iron and Steel Co. Ltd. & Another v. State of Bihar & Others
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- 2011 Consumer Online Foundation v. Union of India & Ors.
Of those, 2 relied on · 2 referred to · 1 mentioned
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