Supreme Court of India
Commissioner of Income Tax v. Sirpur Paper Mills Etc. Etc.
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.
From the headnote
Income Tax Act, 1961/Income Tax Rules, 1962 S.36(J)(iv)/Rules B7 and BB-Contributions towards recognised provident fund or approved superannuation fund-Deductions-Notification dated 21. 10.1965 issued by Central Board of Direct Taxes imposing conditions that only BO% of the amount actually paid can be allowed as deduction and that deduction shall be spread out equally over a period of five years commencing with the assessment year relating to the previous year in which the amount was paid-Held, there is no justification for both the conditions- High Court was right in holding that the
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