Supreme Court of India
D.r.madhavakrishnaiah v. The Income-tax Officer, Bangalore.
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 hold that the Income-tax Officer, Special Survey Cirde, Banga lore, had jurisdiction to assess the appellant to income tax and super-tax in respect of the income of the period prior to the commencement of the Constitution.
Judgment, page 5
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