Supreme Court of India
Union of India and Ors. v. Gautam Khaitan
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
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 – ss.1(3), 2(9)(d), 3, 9, 10, 50, 51, 55, 59, 72, 85 & 86 – 2015 Act, if made retrospectively applicable – Notification/Order notified on 01.07.2015 providing that the Act shall come into force on 01.07.2015– Interim order passed by the High Court restraining the appellants from taking and/or continuing any action against the respondent pursuant to the Order passed u/s.55 by the appellant no.2 – High Court inter alia observed that while exercising the powers u/ss.85 & 86, the Central Government made the said…
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