Supreme Court of India
Mis Ganapathy & Co., Bangalore v. The Commissioner, Income Tax Bangalore
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.
What the Court ordered
For the aforesaid reasons, we find no fault in the view taken by. the High Court while answering the questions referred to it.
Judgment, page 7
From the headnote
Income Tax Act, 1961: Disallowance of service charges - Assessee claiming benefit of disallowance of service charges paid to the Company - Assessing officer as also CIT disallowed the said claim relying on the explanation submitted for the previous assessment year and the failure of assessee to furnish proof of service rendered by the company in the relevant assessment year - However, the tribunal deleting the disallowance of service charges paid - High Court set 0 aside the order of the tribunal - On appeal, held: If service had been rendered to the assessee by the Company during the period
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.