Supreme Court of India

Western States Trading Co. Ltd. v. Commissioner of Income Tax, Central Calcutta

Neutral citation
Bench J.C. Shah J.
Decided 18 January 1971

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

In the result the appeals are allowed with costs in this Court F and the decision of the Hfgh Court is set aside only with regard to questions 1 and 2, the answers to which are returned as already indicated.

Judgment, page 6

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