Supreme Court of India
Hungerford Investment Trust Ltd. v. Income Tax Officers and Ors.
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, 1922-Section 34(3)-lncome escaping assessment- Limitation-Expression ''the assessee or any other person'' occurring in Section 34-Undistributed income of the Indian Company under an order passed under Section 23- (prior to amendment in 1955) deemed to be dividend c received by the non-resident Company-With a view to subject these income to tax, !TO issued notices to the Indian Company as agents for the Non- Resident Company and directly to the Non-resident Company-Returns filed pursuant to notices both by the Indian Company and by the non-resident company through the cover…
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