Supreme Court of India
Commissioner of Income-tax. West Bengal v. Messrs.jeewanlal 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
Excess Profits Tare Act (XV of 1940), s. 2(11)-Director con trolled company- Definition-Directors aidhori.sed by another com pany holding majority of shares to vote in respect of the shares Company, whether director controlled. Ordinarily a company will be a "company, the directors where of have a controlling interest therein" for the purposes of the Excess Profits Tax Act, 1940, only if the directors thereof hold, and are entered in the share register as holders of, a majority of the vote-carrying shares of the company. It is not necessary that they must have a beneficial interest in
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