Supreme Court of India
Malegaon Electricity Co. (p) Ltd. v. The 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.
What the Court ordered
For the reasons mentioned above, we are of the opinion, that the High Court should not have and we in our turn will not answer the questions referred under s. 66(1) of the Act because in our opinioh those questions cannot be answered without first deciding whether the part of the sale price receiveci by the assessee amounts to profits under s.
Judgment, page 8
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