Supreme Court of India
Travancore Rubber & Tea Co. Ltd. & Anr. v. State of Kerala & Anr.
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
Agricultural Income Tax-Rubber Plantation-Computa tion of agricultural income-Deductions-Statute disallowing expenditure on immature plants-Validity of-If discriminatory Agricultural Income Tax (Amendment) Act, 1961 (Ker. IX of 1961), s. 2-Constitution of India, Art. 14. Under the Agricultural Income Tax Act, J 950, agricul tural income from rubber plantations was to be computed in the same manner as ·under the Indian Income-tax Act, 1922.…
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