Supreme Court of India
The Commissioner of Income Tax, Kerala v. The Kilkotagiri Tea and Coffee Estate Co. 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
We are of the view that the High Court had come to a correct decision in answering the question referred by the Tribunal in the negative and in favour of the assessee.
Judgment, page 9
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