Supreme Court of India
Commissioner of Taxes, Assam v. M/s. Jalannagar South Estate Ltd.
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 these appeals are a II owed and the answers given by the High Court are revoked and in place of those answers we answer both the questions in the affirmative and in favour of the Revenue.
Judgment, page 5
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