Supreme Court of India
The Coca-cola Export Corporation v. Income Tax Officer and Anr.
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--Section 147-Reopening of-Income escaping assessment-Assessee a non-resident company-Remitting pro-rated home office expenses and service charges in U.S. Dollars-Letters issued by Government of India placing ceiling on such remittance under FERA Remittances qf the counts such as imports, profits, Head Office Expenses, Service Charges to overseas branches-Allowed to the extent of 80% of total export earnings--Such letters issued made basis of issuance of notice under Section 147 of the Act--Held, such letters cannot constitute information for initiating re-assessment of
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