Supreme Court of India
Commissioner of Agricultural Income Tax v. M.n.moni
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
j Kera/a Agricultural Income Tax Act, 1952: s.60-Reference to High Court-Jn a reference only a question of laws c can be answered-Where determination of an issue depends upon appreciation of evidence or material resulting in ascertainment of basic facts without application of laws, the issue raises a mere question of fact-It is open to High Court not to answer the reference if no question of law is involved- On facts, Assessing Authority and Appellate Authority had recorded findings of facts and High Court has not indicated any reason for upsetting those findings-Matter remitted to High Court…
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