Supreme Court of India
Commissioner of Income-tax, Kerala v. M/s. Manick Sons
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
The Tribunal hearing an appeal may give directions •for reopening assessment of the year to which the appeal relates : it cannot give any directions to reassess in case of a per
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