Supreme Court of India
Commissioner of Income-tax, Calcutta v. Biju Patnaik
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 !961, s. 256(2)-Decision of Tribunal perverse and ignoring of all material and relevant facts-Scope of the jurisdiction of High Court in directing reference on question of law-High Court in error in not directing reference. The respondent-assessee claimed deductions in his assessments relating to the assessment years 1962-63 to 1964-65 in respect of pay ments of interest on loans taken from Kalinga Foundation Trust and others and certain dividend transactions relating to the shares of Kalinga Tubes, Ltd. The Income-Tax Officer issued a letter to the assessee requesting him,
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