Supreme Court of India
M/s South India Viscose Ltd. 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
In the result, the appeals are allowed, the impugned judgment of the High Court insofar as it relates to question No. 4 is set aside and the said question is answered in the affirmative, i.e., in favour of the assessee '!nd against the Revenue.
Judgment, page 16
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