Supreme Court of India
M/s. Zoraster and Co. v. The Commissioner of Income Tax, Delhi, Ajmer, Rajasthan A
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
The appellant entered into contract with Government for the supply of goods, and in the assessment year 1942-43 Rs. 10,80,653 and in the assessment year 1943-44, Rs. 7,45,336 were assessed as its income by the Income-tax Officer. The supplies to Government were made for. Jaipur by the appellant, and payment was by cheques which were received at Jaipur. The contention of the appellant was that this income was received at Jaipur outside the then taxable territories.…
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