Supreme Court of India
C. I. T., West Bengal Iii, Calcutta v. Carew & Co. 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
Before parting with this case, it is appropriate to point out that a distinction exists between the avoidance of double taxation and relief against double taxation.
Judgment, page 12
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