Supreme Court of India
Ramachander Shiv Narayan v. Commissioner of Income Tax, Andhra Pradesh, Hyderabad
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 we allow the appeal,, set aside the decision of the High I Court and answer the question in favour of the assessee and against the Commissioner of Income--Tax.
Judgment, page 8
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