Supreme Court of India
J. Dalmia v. Commissioner of Income-tax, New Delhi
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
The appellant held shares in a company the Board of Directors of which by a resolution dated August 30, 1950 declared interim dividends. The appellant received a dividend -warrant dated December 28, 1950 for a certain amount being the interim dividend in respect of its share holdings in the company. The appellant’s year of accounting had ended on September 30, 1950. The revenue authorities brought to tax the amount so received with other income of the appellant in the assessment year 1952-53 after rejecting the objection of the appellant that it represented income for the assessment year…
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