Supreme Court of India
Commissioner of Income-tax, West Bengal v. Calcutta Agency 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.
From the headnote
fo·li.tn Income-tax Act (XI of 1922), ss. 10 (2) (xv), 66-Refer ence-Jwrisdiction of High Ooilf·t-Duty to decide case ori facts stated by Tribuna.l-Accepting arauments of CO'ltnsel as proved fa.cts and basing decision on them, impropriety of-Business expenditnre Payments to avoid disclosure of misfeasance of director.~-Burden of prcof. The jurisdiction of the High Court in the matter of income tax references is an advisory jurisdiction and under the Inco:ne tax Act the decision of the Appellate Tribunal on facts is final unless it can be successfully assailed on the ground tha~ there was
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