Supreme Court of India
Commissioner of Income-tax, Assam Etc. v. The Panbari Tea Co. Ltd.
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 High Court has given a correct answer to the question submitted to it by the Income-tax Appellate Tribunal.
Judgment, page 7
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