Supreme Court of India
Commissioner of Income-tax, Ahmedabad· v. Karamchand Premchand Ltd., Ahmedabad
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-Set-off-Business loss in Indian State-Profits in British India-Applicability of the Act to business in Indian State Business Profits Tax Act, 1947 (21 of 1947), ss. 2(3), 4, 5. The assessee held the managing agency of a limited company in what was then called "British India" and had also a pharma- 1960 Printers (Mysore) Privale Ltd. v .. Pothan Joseph Gajendragailkar J. 1960 April 28. 1960 Commissior.tr of Incomt·tax v. Karamchand Prtmchand Ltd. SX. Das J, 728 SUPREME COURT REP<;JRTS [ lYuQJ ceutical business in the Baroda State which was at the relevant time an Indian State. The
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