Supreme Court of India
Pr. Commissioner of Income Tax Central 2 v. M/s A.A. Estate Pvt. 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.
From the headnote
Income Tax Act, 1961: ss. 260- , 260- (3), 260- (4) – Appeal to High Court – Formulation of substantial question of law – On facts, non-formulation of any substantial question of law by the High Court as required to be framed u/s.260- – Held: Q uestions framed by the High Court were not as was required to be fr amed u/ s 260- (3) for hearing the appeal but were the questions ur ged by the appellant – There lies a distinction between th e questions proposed by the appellant for admission of the appe al and the questions framed by the Court – Questions, which are prop osed by the appellant,
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