Supreme Court of India
The Oriental Investment Co. Ltd. v. The Commissioner of Income-tax, Bombay
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
Income-tax-Reference to High Court-Questions of law Investment companv-Dealer or lm·estor-Mi'xed question of law and fact-Legal effect of facts found, a question of law. The appellant company was incorporated as an investment company which by its memorandum of association enabled it, inter alia, to deal in investments and properties. For the purposes of assessment to income-tax the appellant claimed, for the assess ment year in question, to be treated as an investor and not as a dealer on the ground that it did not carry on any business in the purchase or sale of shares, securities or
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