Supreme Court of India
Pr. Commissioner of Income Tax 3 Nagpur v. Ballarpur Industries Ltd.
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 are of the considered opinion that the matter deserves to be remanded to the Tribunal for deciding the appeal filed by the respondentCompany (assessee) afresh on merits because the Tribunal being the last Court of appeal on facts, its finding on the question of fact is of significance.
Judgment, page 8
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