Supreme Court of India
Indian Tube Co. (p) Ltd v. Commissioner of Income-tax, Calcutta
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
c Companies (Profit) Sur Tax Act, 1964 Sections-2 (b), 4, 18--Payment of dividend-Recommendation of Board of Directors-Whether reserve- Whether to be taken into consideration for computation of capital. This appeal arises out of proceedings initiated to compute the capital of the appellant-company for the purpose of Sur-tax. The previ ous year relevant to the assessment year of the paid up capital, the reserve, the debentures etc. under Rule 1 of Second Schedule to the Sur tax Act is the calendar year 1963. The assessment year is 1964-65. The position of the capital was to be considered as
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