Supreme Court of India
Commissioner of Income Tax, Calcutta v. T.I. & M. Sales 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
l Income Tax Act, 1961/Income Tax Act, 1922-Section 163(1)(b)I Section 43-'Business Connection'-What amounts to-Dependent upon a set of facts in a particular case. The assessee-respondent was assessed to income tax as a repre- c sentative assessee of ten non-resident companies. The companies were grouped under three heads-six in Group- , three in Group- and ~ one in Group- . In regard to the companies under Group- , the assessee had no direct agreement but had dealings by virtue of its agree- ment with the exporting company; as regards the three companies under Group- , the assessee had no
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