Supreme Court of India
Commissioner of Income Tax, Patiala v. Piara Singh
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
We hold that the assessee is entitled to the deduction of Rs. 65,500/-, and accordingly we affirm the view taken by the High Court on the question of law referred to it.
Judgment, page 5
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