Supreme Court of India
Pandhyan Insurance Co. Ltd. v. Commissioner of Income-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
We hold that the word "depreciation" covers notional depreciation, it Is (I) [19641 SI I.T.R.
Judgment, page 7
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