Supreme Court of India
Commissioner of Income Tax v. Ram Kumar Aggarwal and Bros.
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.
What the Court ordered
For the above reasons, we allow this appeal, set aside the judgment of the High Court and answer all the tl:iree questions referred in the negative, i.e., in favour of the revenue and against the assessce.
Judgment, page 10
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