Supreme Court of India
Commissioner of Income-tax, Madras v. S. Raman Chettiar
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 we agree with the High Court that the question referred to the High Court must be answered in the negative.
Judgment, page 7
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