Supreme Court of India
Union of India and Anr. v. U.P. State Ware Housing Corporation
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, 1961-Section 10(29)-Exemption-Tests Whether rental income derived from godowns and ware-house· of U. P. State Ware Housing Corporation exempted. The Income Tax Officer required the U-P. State Ware Housing Corporation, a creature of the Ware Housing Corporations Act, 1962, to pay a sum of money as advance tax for the Assessment Year 1974-75, taking the view that rental income derived by the assessee-Respondent · from its godown and ware-houses was not exempted.
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