Supreme Court of India
Smith Kline and French (india) Ltd. Etc. v. Commissioner of Income Tax
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 aforesaid reasons, we can not agree with the view taken by the Gauhati High Court in the aforesaid decisions. c We agree with the view taken by the High Courts of (Calcutta) Mo/ins (India) Limited v.
Judgment, page 7
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