Supreme Court of India
Deputy Commissioner of Income-tax, Circle 11 (i) Bangalore v. M/s. Ace Multi Axes Systems 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the assessee is not entitled to benefit of exemption if it loses its eligibility as a small scale industrial undertaking in a part.icular assessment year even if in initial year eligibility was satisfied.
Judgment, page 22
Authorities it was built on
Where later benches applied it
Of those, 1 relied on
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