Supreme Court of India
Mrs. Kusumben D. Mahadevia 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-High Court's jurisdiction-If can decide a question not decided by the Tribunal-Indian Income-tax Act, I922 (XI of I922), s. 66-The States (Taxation Concessions) Order, I949, para. 4. The appellant was a shareholder of a company known as Mafatlal Gagalbhai and Co., Ltd. The Company with its register ed office at Bombay was at all material times resident in British India. It was also doing business in the former Baroda State and used to keep its profits derived in that State with Mafatlal Gagalbhai Investment Corporation, Navsari. In the year 1949 Mafatlal Gagalbhai and
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