Supreme Court of India
Commissioner of Income Tax, West Bengal, Calcutta & Anr. v. Anil Kumar Roy Chowdhury & Anr.
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 set aside the judgment of the High Court and answer the question in the affirmative and in favour of the Depart ment, but in the circumstances of the case there will be no order as to costs.
Judgment, page 7
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