Supreme Court of India
Commissioner of Income Tax v. Madras Auto Service (p) 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.
From the headnote
JUDGMENT: ORDER 1.All these matters are covered by the pronouncement of this Court in Second LT. O. v. Stumpp Schuele & Somappa (P) Ltd. 1 2.We do not consider it necessary or appropriate to entertain any contention suggesting that reasoning in the said judgment suffers from infirmities. It is as important that law be certain as it is correct. These appeals are, accordingly, dismissed but without any order as to costs.
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