Supreme Court of India
Sh. S.P. Jaiswal Etc. v. The 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
In view of the aforesaid decision of this Court, the assessee's conten tion that the children of the assessee have been taxed in respect of the income accruing from the amount is of no relevance.
Judgment, page 9
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