Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench B.N. Kirpal and A.P. Misra JJ.
Decided 12 February 1998

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: THE 12TH DAY OF FEBRUARY, 1998 Present: Hon’ble Mr.Justic .N.Kirapal Hon’ble Mr.Justice .P.Misra Mr. J.Ramamurthi, Sr. Advocate, Mr. Rajiv Nanda and Mr. . Krishna Prasad, Advocates with him for the appellant. Mr. Roy Abraham and Mr.M.M.Kashyap, Advocates for the respondent. J U M N T The following Judgment of the court was delivered: KIRPAL, J. In these appeals by certificate granted by the Karala High Court, the following question of law has been referred in respect of the assessment year 1978-79:- "Whether, the Tribunal was right in law in holding that the statutory deduction…

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