Supreme Court of India
The Indian Overseas Bank Lid. v. The Commissioner of Income-tax, Madras.
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.
What the Court ordered
In the result our answer to the question formulated above is in the negative.
Judgment, page 4
From the headnote
V. Mahalingam and T. . Ramachandran, for the appellant.. R. N. Sachthey and . Datta, for the respondent. The Judgement of the Court was delivered by llegde, J. At the instance of the assessee, th6 Income Twc Appellate Tribunal (Madras. Bench) referred to the High Court of Madras a statement of case under s. 66 ( 1) of the Indian In come Tax Act, 1922 (to be hereinafter referred to as the Act). The High Court answered one of the questi
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