Supreme Court of India
THE COMMISSIONER OF INCOME-TAX, BOMBAY v. THE SCINDIA STEAM NAVIGATlON CO. 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.
What the Court ordered
In view of the above considerations, we are unable to construe the words, "any question of law arising out of such order," as meaning any question of law arising out of the findings in the order of the Tribunal.
Judgment, page 17
From the headnote
By s. 66 (1) of the Indian Income-tax Act, 1922 "the assessee or the Commissioner may, by application in the prescribed form ...... require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and the Appellate Tribunal shall ... draw up a statement of the case and refer it to 789 the High Court." The respondents, who received compensation from the Government as owners of a requisitioned steamship lost in enemy action, were assessed to tax under the fourth proviso to S. 1O(2)(Vii) of the Indian Income-tax Act, which was inserted into the Act by the…
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