Supreme Court of India
Deputy Commissioner of Income Tax, Ahmedabad v. M/s. Core Health Care Ltd.
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
We hold that A.O. was not justified in making disallowance of Rs.1,56, 76,000/- in respect ·of borrowings utilized for purchase of machines.
Judgment, page 13
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