Supreme Court of India
Commissioner of Income-tax, Orissa v. Orissa Corporation (p) Ltd.
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-ss.68 and 256(2) - Cash credits in books of assessee - Onus of proof about source of income. High Court refusing to direct Tribunal to state case - When valid. Interference with findings of fact by the Tribunal - Permissible under what circumstances. For the accounting year ending on 31st March, 1961, corresponding to the assessment year 1962-63, the Income-tax Officer did not accept the assessee 's accounts showing cub credit of Rs.1,50,000 said to have been received by way of loans from three individual creditors. He produced before the Incmae-tax Officer, discharged
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.