Supreme Court of India
Anchor Pressings (p) Ltd. v. Commissioner of Income Tax, U.P. & Ors.
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, 1961, s. 154 read with s. 84--Rectification of assessment-Precise factual material to support the claim for relief- c Necessity for. ,__ Super Profits Tax Act, 1963-Assessment record-Whether could be regarded as integral part of the record of income-tax assessment. Section 84 (now redesignated as s. SOJ) of the Income-tax Act, 1961 as it stood at the relevant time, provided that income-tax would not be payable by an assessee on so much of the profits and gains derived from an industrial undertaking to which the section applied as f did not exceed six per cent per annum on the
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