Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench S.C. Agrawal and G.B. Pattanaik JJ.
Decided 25 February 1997

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 These appeals, by certificate granted under Section 261 of the Income Tax Act, 1961 (hereinafter referred to as ’the Act’), Have been filed by the assessee against the judgement of the Madras High Court dated November 2,1981. By the said judgment the High Court has answered the following question referred to it by the Income Tax Appellate Tribunal (hereinafter referred to as ’the Tribunal’) against the assessee and in favour of the Revenue.

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