Supreme Court of India
Commissioner of Income Tax v. Smt. Pelleti Srideramma, Nellore
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, the appeal is allowed, the judgment of the High Court is set aside and the question referred under Section 256 is G answered in the affirmative, i.e., in favour of the Revenue and against the assessee.
Judgment, page 8
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