Supreme Court of India
Commissioner of Income Tax-i, Coimbatore v. Mis. G.R. Govindarajulu & Sons
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 Tax Act, 1961 - s. 11(1)(a) - Deduction from .income-Assessment of Charitable T rust-Assessee sought deduction from income, of (1) the amount actually spent for the objects of the Trust, (2) the amount set apart to be spent for charitable purposes and showed his taxable income as 'nil' - Assessing Officer granted deduction of the amount actually spent - However, denied the deduction on the 0 amount set apart by the assessee, on the ground that no option for this purpose was exercised by the assessee before filing of the return - The appellate authority allowed the set apart amount to
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.