Supreme Court of India
State of Madras v. C. J. Coelho
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 there is no force in the con tention that the payment of interest was capital expenditure within s. 5 ( e) of the Act. 'The next point, namely, that the payment of interest was a personal expense is equally without substance.
Judgment, page 10
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