Supreme Court of India
Shree Changdeo Sugar Mills, 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-tux-Undistributed income-Company in w/licl• Public' are substantially interested-Powers to assess Super Tax-Test Part States (Taxation Concession) Order, I9j0, cl. I4-lndian Income-tax Act, I922 (II of I922), s. 23A(I). During the assessment year, the company had not distri buted dividends to the extent of 60% of its profits and an order under s. 23A(1) of the Act was passed by the Income-tax Officer. The question referred by the Tribunal to the High Court was whether at the relevant time the assessee company could be deemed to be a company in which the public were sub stantially
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