Supreme Court of India
Indore Malwa United Mills v. 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 Act, 1922, s. 4(1) (9)-Assessee a non-resident-Receiv ing cheques by post from Government of India-Post office whether agent of assessee or of Government of India-Income whether taxable in British India. The appellant-company carried on the business of manufacturing textile goods at Indore and had offices at Indore and Bombay. During its account years 1942 to 1947 it supplied goods to the Indian Stores Department, Government of India. The purchase orders were placed by the latter with the appellant at Indore which was !hen in an Indian State. On receipt of bills from the appellant
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