Supreme Court of India
Commissioner of Income Tax Madras v. Southern Roadways (p) 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
In the result both these appeals are allowed and the answers given by the High Court to the questions referred to it are discharged.
Judgment, page 5
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