Supreme Court of India
Dalmia Jain & Co. Ltd. v. Commissioner of Income-tax, Bihar & Orissa, Patna
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 revoke the answer given by the High Court to the question referred to it for its opinion and in its place we answer that question in the affirma tive and in favour of the assessee.
Judgment, page 5
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