Supreme Court of India
Commissioner of Income-tax, Madras v. V. Mr. P. Firm, Muar
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-Debtor and Creditor (Occupation Period) Ordinance (Ma/aya Ord. No. XLII of 1948)-,-Scope of-Liability to tax on principle of eslPppel. The Japanese currency introduced into Malaya! during the J apaneso occupation began to depreciate after January 1963, so that debts paid off and received in that currency resulted in loss to the creditors. The Govern ment of India, by a notification issued in 1947, propounded a scheme to give relief to Indian natioo.als carrying on business in Malaya, and the Central Board of Revenue issued further instructions on the scheme. One of the
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