Supreme Court of India
Dmai
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
For the above reasons, the appeals relating to Assessment Years 1969-70, 1970-71 and 1971-72 [in the case of Shiv Prakash Janak Raj & Co.] are allowed and the appeal relating to Assessment Year 1968-69 [in the case of Shiv Prakash Janak Raj & Co.] is dismissed as not pressed.
Judgment, page 9
From the headnote
JUDGMENT: J U M N T .P.JEEVAN REDDY, J. These appeals are preferred by the Revenue against the judgment of the Punjab and Haryana High Court answering the questions, referred at the instance of the assessee, in favour of the assessee and against the Revenue. The question involved in all these appeals are common. It would be sufficient if we take the case of one of the assessees, M/s.Shiv Prakash Janak Raj & Co.(P) Ltd. Four assessment years are relevant in this case, viz., Assessment Years 1968-69, 69-70, 1970-71 and 1971-72.
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