Supreme Court of India
Anglo American Direct Tea Trading Co. Ltd. v. Commissioner of Agricultural Income-tax, Kerala State, Trivandrum
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, the appeals are allowed with costs and the judgments of the High Court are set aside.
Judgment, page 9
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