Supreme Court of India
M/s Haji Lal Mohd. Biri Works v. Commissioner of Income Tax, Lucknow Ii
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 This appeal by the assessee arise out of a reference made by the Income Tax Appellate Tribunal (hereinafter referred to as "the Tribunal’) to the Allahabad High Court wherein two question were referred for opinion. Both the questions have been answered against the assessee and in favour of the Revenue. In the present appeal we are only concerned with question no. 2 which is in the following terms: "Whether on the facts and in the circumstances of the case the payment of Sales Tax composition fee of Rs.
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