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 S. . AGRAWAL , J.:- These appeals, by certificate granted under section 261 of the Income Tax Act, 1961 (hereinafter referred to as ’the Act’), have been filed by the Revenue against the judgment of the Allahabad High court dated June 30, 1980 in Income Tax References Nos. 31 and 137 of 1976. By the said judgment the High Court has answered the following question against the Revenue and in favour of the U.P. state Industrial Development corporation (hereinafter referred to as "the assessee"):- "Whether on the facts and in the circumstances of the case, the Tribunal was…
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