Supreme Court of India
Commissioner of Income Tax, Kochi v. Trans Asian Shipping Services (p) 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.
2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: Chapter Xl/ : ss.115 VE, 115 VG - Tonnage Tax Scheme - Assessee in business of operating qualifying ships - Held: ls eligible for getting income computed under the special provisions contained in Chapter XIIG s.115VB - Income ji-om slot charter - Whether the assessee was eligible to. include the income derived from activities through 'slot charter' arrangements as relevant shipping income to determine the deemed tonnage in terms of Rule II Q of the Income Tax Rules - Held: Income earned by the assessee under slot charter arrangement.1· comes under the definition of
Where later benches applied it
- 2018 M/s. Rdb Textiles Ltd. v. Commissioner of Central Excise and Service Tax, Kolkata-iv Commissionerate
- 2020 The Commercial Tax Officer & Anr. v. Mohan Breweries and Distilleries Limited
Of those, 1 relied on · 1 referred to
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