Supreme Court of India
Commissioner of Income Tax, Meerut, Etc. Etc v. M/s. Virmani Industries Pvt. Ltd. Etc. Etc.
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, Civil Appeal No. 1052 of 1976 is disposed of in the above terms and the question referred by the Tribunal under Section 256 (l) of the Income Tax Act, 1961 is answered in the terms aforesaid No costs.
Judgment, page 15
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