Supreme Court of India

Hussain Bhai and Others v. Commissioner of Income Tax, Madras.

Neutral citation
Reported as [1971] SUPP. 1 S.C.R. 390
Bench S.M. Sikri J.
Decided 16 April 1971

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

Accordingly we set aside the judgment of the High Court and answer the question in favour of the assessee, with costs through· out.

Judgment, page 7

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