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
We hold that the question referred to the High Court was correctly answered by it.
Judgment, page 4
From the headnote
JUDGMENT: J U M N T SEN,J. These are appeals from a judgment of the Andhra Pradesh High Court which answered the following question of law in the affirmative and against the assessee:- "Whether on the facts and in the circumstances of the case, the sums of Rs.4,12,780/- and Rs.5,50,000/- are liable to be excluded under Rule 1(xi) (a) of the Surtax Rules in computing the chargeable profits in Surtax assessments for the assessment years 1971-72 and 1972-73?" The assessment years involved in this case are 1971-72 and 1972-73 for which the relevant previous years were calendar years 1970 and 1971…
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