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: O R R These appeals pertain to one of the questions considered by the High Court under Section 256(2) of the Income Tax Act, 1961 at the instance of the Revenue. The appeals pertain to assessment years 1973-74, 1974-75 and 1977-78 to 1980-81.The question as framed for the assessment years 1973-74, 1974-75 and 1977-78 was as follows :- "Whether, on the facts and in the circumstances of the case, the ITAT was justified in law in upholding the order of the CIT( ) on the ground that no injustice was caused to the revenue by the order passed by the CIT( ) in directing that the assessee…
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