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 . . PATTANAIK, J. The question referred to the High Court by the Income- tax Tribunal under Section 256(1) of the Income Tax Act and answered by the High Court in favour of the revenue and against the assessee relates to the assessment years 1969- 70, 1970-71 and 1970-71 and 1971-72 and the identical matter was the subject matter of Civil Appeal Nos. 1575-76 of 1980 in relation to two earlier assessment years 1968-69 and 1969-70.…
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