Supreme Court of India
Commissioner of Income-tax, Bombay City-1 v. Godavari Sugar Mills 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.
From the headnote
declared by the respondent, the Income-tax Officer could not pass an order. that ouch higher dividend should· be deemed to have been declared
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