Supreme Court of India
Brij Bhushan Lal Parduman Kumar Etc. v. Commissioner of Income Tax, Haryana, Himachal Pradesh and New Delhi-iii
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, the impugned orders of the High Court are stt aside and those of the Appellate Tribunal are restored.
Judgment, page 12
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