Supreme Court of India
M/s. Lok Nath and Company, the Mall, Shimla v. Commissioner of Wealth Tax, Patjala
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 are of the opinion that there was no sufficient ground 10r the Commissioner to exercise his jurisdiction under section 25(2).
Judgment, page 7
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