Supreme Court of India
Union of India v. Belgachi Tea Co. Ltd. & Ors.
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
Before parting with this case, we deem it appropriate to direct the Assessing Olficer to frame an assessment order in B the case of the respondent assessee on the principle of law laid down by this Court in the case of Tata Tea (supra) and followed by the Division Bench of the High Court in the impugned judgment, if not already made. c.
Judgment, page 14
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