Supreme Court of India
Emil Webber v. Commissioner of Income Tax, V and M, Nagpur
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Income Tox Act, 1961 : Sections 2(24), 14, 17, 56, 195-'fl!come' Meaning of-Amount paid by way of tox on the salary amount of assessee on his behalf-Whether assessee's Income-Whether taxable under the head ing "other sources". Ballarpur, a public limited company undertook to set up a caustic soda/chlorine manufacturing plant. It entered into an agreement with a French concern for purchase of certain machinery and equipment. c In another agreement with Ballarpur, the French concern agreed to provide services of certain personnel and Ballarpur agreed to pay salaries and other emoluments free
Where later benches applied it
Of those, 1 relied on
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