Supreme Court of India
The Vellore Electric Corporation Ltd. Etc. v. The Commissioner of Income Tax, Madras
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 the result, Civil Appeals Nos. 3333-3334 of 1981 are dismissed and Civil Appeal Nos. 2613-14 of 1984 are partly allowed to the extent that question No. 3 is answered in the affirmative, in favour of the assessee and against the Revenue and the impugned judgment of the High Court is G reversed to this extent.
Judgment, page 22
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