Supreme Court of India
Anglo-french Textile Co. Ltd. v. Commissioner of Income-tax, Madras
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
Indian Income-tax Act (XI of 1922), ss. 42(1),42(3)-Nvn resident-Purchase of materials in India by established agency Whether an." operation ''-Profits attributable to purchase, whether assessable in India-"!Jusiness connection," meaning of. Though a few isolated transactions of purchase of raw mate . rials in India by a ·manufacturer carrying on business outside India may not amount, to the carrying on of an " operation" in India within the meaning of s. 42 (3) of the Indian Income-tax Act, where raw materials are purchased systematically and habitually in India through an established
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