Supreme Court of India
The Commissioner of Income-tax, Madras v. Mysore Chromite Limited.
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, 1922 (Act XI of 1922), s. 4-Profits derived by the assessee-W hether arose or were 1·eceived in British India in the present case. The assessee con;ipaqy with its registered office in Mysore State and its management vested in Oakley Bowden Co. Ltd., Madras, sold Chrome ore to buyers mostly outside India who were in America and Europe. The sales to the purchasers in Europe were put through in London by Bowden Oakley and Co. Ltd., London, the agent of the assessee company in Europe, the said '-.. agent signing the contracts for sale in London. The sales to pur- <. chasers
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