Supreme Court of India
Azamjahi Mills Ltd. Hyderabad v. The Commissioner of Income Tax, Hyderabad
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-Assessee in Princely State-Payment by Government of India by cheque posted in British India-Whether receipt by assessee in British India liable to Indian Income Tax. The Government of India was placing bulk purchase orders with the asses see-company, a textile mill, which had, during the assessment years 1945-46, 1946·47 and 1947-48, its registered office in the Hyderabad State outside British India. After the despatch of the goods, the assessee was submitting its bill in the prescribed form which also contained the receipt. The receipt had the words 'Please pay by cheque to
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