Supreme Court of India
Amarchand Sobhachand v. Commissioner Of. Income Tax, Madras
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.
What the Court ordered
We are of the opinion that the sums in question were not sent to the Bombay firm as loans m_ade in the ordinary course of the money·-lending business of the assessee nor in respect of any other business of the assessee.
Judgment, page 8
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