Supreme Court of India
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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.
From the headnote
JUDGMENT: J U M N T These appeals, by special leave, arise out of a reference made by the Income Tax Appellate Tribunal Allahabad Bench, (hereinafter referred to as ’ the Tribunal’) under Section 255(1) of the Income Tax Act, 1961 (hereinafter referred to as ’the Act’) whereby the following question was referred for the opinion of the Allahabad High Court : "Where on the facts and in the circumstances of the case 1/6th income from the from computation of income of assessee - Hindu Undivided Family - could be excluded pertaining to the miner son as Maharaja?" By the impugned judgment the High…
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