Supreme Court of India
Western States Trading 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
In the result the appeals are allowed with costs in this Court F and the decision of the Hfgh Court is set aside only with regard to questions 1 and 2, the answers to which are returned as already indicated.
Judgment, page 6
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