Supreme Court of India
Rajasthan R.S.S. & Ginning Mills Fed. Ltd. v. Dy. Commissioner of Income Tax, Jaipur
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.
What the Court ordered
We are of the view that the judgment delivered by the High Court is absolutely just and proper.
Judgment, page 10
From the headnote
Income Tax Act, 1961 - ss. 72 and 72A - Co-operative c society - Amalgamation of - Set-off of losses_ of amalgamating societies against profits of the amalgamated society - Entitlement to - Four co-operative societies wherein the State Government had substantial share holding, amalgamated into appellant co-operative society - Upon amalgamation, registration of said four co-operative societies cancelled and all their assets and liabilities taken over by the appellant society - After amalgamation, when Income- Tax returns filed by appellant society, it wanted to get accumulated losses of the
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Of those, 1 referred to
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