Supreme Court of India
Commissioner of Income Tax, West Bengal v. Wesman Engg. Co. (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: Sections 195, 248, 25 l(l)(c): Jurisdictio'n of the appellate authority-Whether extends to determining quantum of sum chargeable. Section 195(2): Order passed by assessing authority-Whether appealable under section 248. The respondent-assessee, a private limited company and a licensee, under an agreement was required to pay to its foreign col laborators (licensors) certain amounts towards cost of working draw ings and royalty. It applied to the Income Tax Officer to grant the necessary certificate to enable it to approach the Reserve Bank of India for remittance to its
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.