Supreme Court of India
Life Insurance Corporation Ltd. v. Commissioner of Income-tax, Delhi & Rajasthan
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, I disagree with the High Court in the answer which it gave to the question.
Judgment, page 26
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