Supreme Court of India
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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
JUDGMENT: J U M N T S. . Majmudar,J. These appeals by certificate granted on 12th December 1977 by the Gujarat High Court arise out of its judgment and order dated 21st June 1977 in Income Tax Reference No.6 of 1976. The Commissioner of Income Tax,, Gujarat is the appellant while the assessee company is the respondent. the Income Tax Appellate Tribunals Ahmedabad referred the fallowing question for the opinion of the High Court of Gujarat under Section 18 of the Companies (Profits) Surtax Act, 1964 thereinafter referred to as ’the Surtax Act’] read with Section 256(1) of the Income Tax Act.
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