Supreme Court of India
Commissioner of Income Tax, Karnataka v. M/s Bedi and Company Pvt. Ltd.
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
I Income Tax Act, 1961 : Sections 256(1) and (2)-Mixed question of c law and facts-Scope of interference by High Court-Lone transaction under an agreement for promoting a paper mill-Assessment order treating the loan amount as income from business-Upheld by both the Appellate Assistant Commissioner and Tribunal-On reference, High Court's finding that the amount was loan and the Revenue failed to prove that it was income from business-On appeal, held that question of perversity in finding of fact has , to be distinguished from mixed question of law and fact-High Court was justified in
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