Supreme Court of India
Commissioner of Income-tax, Bombay v. M/s. Abdullabhai Abdulkadar
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-.,Commission Agent's liability to pay for non-resi dent principal-Test of dediJctible business loss-Indian Income-tax Act, r922 (II of r922), SS. IO(I), I0(2)(xi), 42(I), 43. The respondent was a registered firm carrying on business as commission agents, and for the purpose of income-tax it was treated as the agent of a non-resident principal doing business outside India. Under s. 42(1) of the Indian Income-tax Act the respondent was deemed to be the assessee and had to pay Rs. 3,78,491 as income-tax on behalf of the non-resident princi pal. After allowing for the amounts lying
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