Supreme Court of India
Suborno Bose v. Enforcement Directorate & 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
Foreign Exchange Management Act, 1999 – ss.10(6), 16 (3), 46 & 47; Proviso to s.42(1) – Adjudicating authority held th at the appellant-Managing Director of the Company and the Company had violated s.10(6) r/w ss.46, 47 and paragraphs -10 and -11 (Current Account Transaction) of the Foreign Exchan ge Manual 2003-04 – Appeal before Special Director (Appeals), FEMA & Commissioner of Income-Tax, Delhi was dismissed – Appeal before High Court – Dismissed – Held: s.10(6) is a deeming provision pointing towards specified circumstances, which wou ld result in having committed contravention of the
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