Supreme Court of India
Harishikesh Ganguli (dead) v. Commissioner of Income Tax, Calcutta
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
Income-tax Act, 1922, s. 16(1)(c)-Settlor reserving benefit for him self under trust created by him-Trust whether becomes a revocable trust within meaning of section-Effect of third proviso. The assessee derived income from house properties and from the busi- ness of a registered partnership furn. On March 19. 1953 the assessee created a trust in respect of two houses. It was provided in 1ihe trust deed that the trustees shall pay a sum of Rs.…
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