Supreme Court of India
Commissioner of Income Tax-i, Kolhapur v. Mis. Chaphalkar Brothers Pune
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
We are of the view that West Bengal cases must follow the B judgment that has been just delivered in the Maharashtra case.
Judgment, page 16
From the headnote
Bombay Entertainment Duty Act, 192 3 - Bombay Entertainment Duty (Amendment) Act, 2001 - s.3(13)(c),(f-l) - Subsidy scheme introduced by the State to encourage development · of Multiplex Theatre complexes - Nature of - Assessment officer and the commissioner held that scheme took the form of a charge on the gross value of ticket and contributed towards the day to day running expense, therefore it was in the nature of a revenue receipt - Howeve1; Tribunal and the High Court held that subsidy was for the p111pose of helping the growth of an industry, hence it was in the nature of capital
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