Supreme Court of India
The Travancore Rubber and Tea Co., Ltd. v. The Commissioner of Agricultural Income-tax, Kerala
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
gricultural Income Tax-Rubber Plantation-Expenditure on immature trees-Whether permissible deduction-Travancore-Cochin Agricultural lticome-tax Act, r950 (Tr. Co. XXII of r950), s. 5. In computing the agricultural.income of a person s. 5(f) of the Travancore-Cochin Agricultural Income-tax Act, 1950, allow ed deductions of any expenditure "laid out wholly and exclu sively for purpose of deriving the agricultural income".…
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