Supreme Court of India
Dmai
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
JUDGMENT: J U M N T SEN, J. The following question of law was referred by the Tribunal to the Orissa High Court under Section 256(1) of the Income Tax Act, 1961; "Whether on the facts and in the circumstances of the case, the commission paid by the assessee- firm to Sri Rashiklal P. Rathor (individual) is allowable under section 40(b) of the Income Tax Act, 1961 as a deduction while computing the business income of the assesses." The assesses is a partnership firm carrying on a number of businesses including sale and purchase of various commodities as well as mining.
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.