Supreme Court of India
Commissioner of Income Tax v. Karam Chand Thapar and Others
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 question referred by the tribunal should have been answered in the negative and in favour of the Revenue and we answer it accordingly.
Judgment, page 22
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