Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Decided 11 March 1996

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 .P.JEEVAN REDDY,J. The Commissioner of Income Tax, Calcutta (Central) has preferred these appeals against the judgment and order dated March 1, 1979 made by the Settlement Commission under Section 245- of the Income Tax Act [the Act]. The respondent-assessee, Paharpur Cooling Towers Private Limited, is engaged in the manufacture of cooling towers and their parts. For the Assessment Years 1970-71 to 1974-74 [five years], it had filed its returns.…

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