Supreme Court of India
C.A.P. Andiappan v. C.I.T. Madras & Anr
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 (11 of J 922). s. 49A-Agreement between h1d;a and Ceylon, Art 3, ;rem 8-Scope of-Relief under qey!on Income-tax Ordinance 1932 s. 45(2)-Abatement to wl11c/1 a!1 assessee res;dent ;,i Ind;a and carry;,1g on business in Ceylon rs elllitled to. The appellant was a resident in India and was carrying on business in Ceylon. His entire assessable income for the years 1959-60 and 1960-61 was what he earned in Ceylon. He was liable to be assessed as a non-resident, but, in view of s. 45(2) of the Ceylon Inco~e-tax Ordinance, 1932, and of the Agreement for 'Assess~ent for Re!Jef or for
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