Supreme Court of India
Commissioner of Agricultural Income-tax, Trivandrum v. Kerala Estate Mooriad Chalapuram
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
Kera/a Agricultural Income Tax Act, 1950, ss. 4 and 5-Agri cultura/ Income-Deductions allowed under s. 5-Whether subsequent remission thereof could be treated as "agricultural income"-Remission and Refund-Distinction between. The Kerala Agricultural Income Tax Act, 1950 provides for the c levy of tax on agricultural income in the State of Kerala . Section 5 details the deductions to be made in computing the agricultural income.…
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