Supreme Court of India
Commissioner of Income-tax, Bombay City v. The Century Spinning and Manufacturing Co. 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.
What the Court ordered
We are of the opinion that the view taken by the Bombay High Court is erroneous and must be set aside.
Judgment, page 8
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