Supreme Court of India
M/s. Poothundu Plantations Pvt. Ltd. v. Agricultural Income Tax Officer, Chittoor, Kerala State and Ors.
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 there is considerable force in the contention of the assessee.
Judgment, page 5
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