Supreme Court of India
Commissioner of Income-tax, Tamil Nadu v. S. Balasubramanian
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
Income-Tax Act, 1961--Sections 33, 34 and 155(5)-Development Rebate-Withdrawal of-Business carried on by Assessee, a Hindu Undivided Family-Development Rebate allowed to assessee on new machinery and plant-Partial Partition of Joint Family properties-New Machinery and Plant, allotted to two coparceners at written down value-Sold by them within eight years of purchase-Held, Development Rebate allowed earlier rightly withdrawn.…
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