Supreme Court of India
Ramesh Bhai J. Patel Etc. Etc. v. Union of India
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-Section 269UA (b)-Apparent consideration- Discounted value of consideration-Interpretation of-Held, the discount relates to period between date(s) of payment under agreement and date of the agreement and not the period between date of payment by Central Government and date (s) of payment under agreement. Appellant-assesses filed writ petitions before High Court contending that the discounted value stated in Section 269UA(b) relates to the period between the date of payment of the purchase price by the Central Government and the date of the last payment stated under the
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