Supreme Court of India
Commissioner of Income Tax, Amritsar v. M/s Shiv Prakash Janak Raj and Co. Pvt. Ltd.
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 appeals relating to Assessment Years 1969-70, 1970-71 and 1971-72 [in the case of Shiv Prakash Janak Raj & Co.] H 94 SUPREME COURT REPORTS [1996] SUPP. 7 S.C.R. A are allowed and the appeal relating to Assessment Year 1968-69 [in the case of Shiv Prakash Janak Raj & Co.] is dismissed as not pressed.
Judgment, page 13
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