Supreme Court of India
Commissioner of Income-tax, West Bengal v. Calcutta National Bank Limited (in Liquidation)
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 Tax-Rental income-Banking Company letting out a part of its own premises-Liability-Excess Profits Tax Act, I940 (XV of I940), s. 2(5). Sch. I, r. 4(4). The respondent was a banking company and the question was whether it was liable to pay excess profits tax on a sum of Rs. 86,ooo received by it as rent in respect of the major part of a six-storeyed building owned and constructed by it, which it had let out, the rest being occupied by its headquarters in Cal cutta. The Department and the Income-tax Appellate Tribunal found against the respondent but the High Court, on a
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