Supreme Court of India
Gvk Industries Ltd. &anr. v. The Income Tax Officer & 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
c Income Tax Act, 1961: s.9(1)(vii)(b) - Success fee payable by appellant company to Non-Resident Company (NRC) for rendering professional advice for procurement of loan and for providing other financial and general services - Whether success fee is chargeable under the Act and whether · appellant-company is entitled to 'No-Objection Certificate' - Held: The services rendered by NRC included, inter alia, financial structure and security package to be offered to the lender, study of various lending alternatives for the local and foreign borrowings, making assessment of expert credit agencies
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