Supreme Court of India
N.A. Malbari and Bros. v. 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-Penalties-One earlier, the second on disclosure of full facts-Whether justifiahle-Tncome-tax Act, 1922 (II of 1922), s. 28. The appellant, a firm of Surat, had a branch at Bangkok, to which it exported cloth, and the branch also made purchases locally and sold them. During the war the business of the branch had been in abeyance, but was re-started after the termination of the hostilities. In its return for the assessment year 1949-50 the appellant did not include any profit of the branch, but stated that the books of account of branch were not available, and therefore its profits
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