Supreme Court of India
Indore Malwa United Mills Ltd v. The Commissioner of Income-tax(central) 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-Propeedings under s. 24 of the Indian Income-ta:& Act,-Scope and effect of section and its proviso- I Set-off of loss-Indian Income-ta:& Act, 1922 (11 of 1922). as 24(1), (2), 14(2) (c), 4(1) (a); (c)l . ' The assessce company carried on a business of manufac ture and sale of textile goods. The manufacture was·111ade ac its mills in Indore which was an Indian State before integra• tion and had its own law as to income-tax known as the Indore Industrial 'rax R,;les, 1927. The sales of textile goods so manufacttlred wer~ made 'at various places, some inside and some outside the
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