Supreme Court of India
Commissioner of Income-tax, Uttar Pradesh v. Manmohan Das
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 (11 of 1922), ss. 10 and 24-Treasurer of Bank-If "vocarion"-Right of assessee to carry forward loss of one year to subse qllent year and set off against profit-Scope of. The respondent was appointed Treasurer of a Bank in respect of certain of its branches, sub-agencies and pay offices. In the pre,·ious year corresponding to the assessment year 19)0-51, he suffered a loss in performing his duties as Treasurer.…
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