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: With . . No. 1646/1994 and . . Nos 1692-1693/1998 [Arising out of S.L.P. ( ) Nos. 3592-3593/1997] J U M N T Mrs. Sujata V. Manohar, J. Delay condoned. Leave granted. These appeals raise a common question relating to the assessees’ entitlement to investment allowance under Section 32A of Income-tax Act, 1961. The assessee companies, as their names suggest, are financial companies which purchase machinery and hire out the machinery to manufacturers under agreements of hire.
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