Supreme Court of India
M/s. Shri Gopal Paper Mills Co. Ltd. v. Commissioner of Income Tax, Central Calcutta
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
For the reasons mentioned above, we a!low this appeal and answer the questions referred to the High Court in favour of the assessee.
Judgment, page 12
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