Supreme Court of India
Madhya Pradesh Industries Ltd. v. The Income-tax Officer, Nagpur
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
Indian Income-tax Act (11 of !922) s. 34(1) (a)--Circumstances for initiating proceedings under s. 341 !) (a)-lf open to challenge in a Court of/aw. · The assessee paid commission to , one of its selling agents, and claimed that amount as a revenue outgoing in the computation of it& profits for that year. The Income-tax Officer made the order of assess ment without expressly referring to the said deduction but proceeding on the basis that it was a permissible deducti.on. Later, the Income-tax Officer issued' notices under s. 34(1) (a) of the Income-ta)' Act, 1922 stating that he had "reason
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