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 .P. JEEVAN REDDY, J, These appeals arise from the judgment of the Madras High Court answering the two questions referred to it at the instance of the respondent-assessee in favour of the assessee and against the Revenue. The two questions are: (i) Whether, an the facts and in the circumstances of the case the lands sold during the year of account was not ’Agricultural land in India’ during the year of assessment and hence not liable to be excluded from the definition of the words ’capital Asset’? ii) Whether, the surplus realized on the sale of land in the year of account…
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