Supreme Court of India
Commissioner of Income Tax (central-ii), Calcutta v. M/s. Duncan Brothers and Co. Ltd., 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
Super Profits Tax Act, 1963/Companies (Profits) Swtax Act, 1964 : Clause (ii) of Rule 1 of the Second Schedule/Rule 2(ii) of the Second Schedule-Provision for taxation-Wliether could be deducted from the cost of excluded investments so as to augment the capital base-Held: No. Circulars-Central Board of Revenue-Circular No. J.P. (XV- 5) of 1968 dated 23-1-1968-Applicability of Words & Phrases : 'Fund'-Meaning of For the assessment year 1963-64, the assessee company claimed for the purposes of Super Profits tax Act, 1963 in the computation of its capital, a provision for taxation made by it
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