Supreme Court of India
R.K. Deo v. Commissioner of Wealth-tax, Orissa.
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
Wealth Tax Act, 1957 : Sections 2(m), 66 : Income Tax liability as a deduction from wealth tax-Outstanding on the valuation date for more than 12 months-:-Whether c could be al/owed-Relevant date for purpose of calculating the period of 12 months-Wliat is-Pendency of reference/appeal before court-Effect of. The appellant-assessee, in bis wealth-tax assessments, claimed r-- deduction towards tax liability which arose on account of bis income from forest brought to tax and upheld by this Court.
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