Supreme Court of India
Commissioner of Income Tax, West Bengal v. Wesman Engg. Co. (p.) Ltd.
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, 1961: Sections 195, 248, 25 l(l)(c): Jurisdictio'n of the appellate authority-Whether extends to determining quantum of sum chargeable. Section 195(2): Order passed by assessing authority-Whether appealable under section 248. The respondent-assessee, a private limited company and a licensee, under an agreement was required to pay to its foreign col laborators (licensors) certain amounts towards cost of working draw ings and royalty.
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