Supreme Court of India
K. M. S. Lakshmanier and Sons v. Commissioner of Income Tax and Excess Profits 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
In the result we set aside the order of the court below and answer the question referred in the affirmative with reference to the last part of the chargeable accounting . period, namely, 14th February, 1945, to 12th April, 1945, and in the negative with reference to the rest of that period.
Judgment, page 12
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