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: [With . . Nos. 3355-56/1993] J U M N T Mrs. Sujata v. Manohar, J. . . No. 5509 of 1985 The following question was referred to the High Court of Delhi under Section 256(1) of the Income tax Act, 1961 at the instance of the assessee :- "Whether on the facts and in the circumstances of the case the claim for deduction of interest levied under Section 139 to the extent of Rs. 11,470/- and interest levied under Section 215 to the extent of Rs.
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