Supreme Court of India
Allahabad Bank Ltd. v. Commissioner of Income-tax, West Bengal.
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 (XI of 1922). s. 10 (2) (xv)-Contribntion lo trust for payment of pension to employees-TVhether bitsiness expend iture-Payment of pension and amount thereof left to discretion of employer-No obligation on tr·nstees to pny pension-Validity of trust. (1) [1950] 18 I.T.R. 712; .I.R. 1950 Born. 39L v. Messrs. J eewanlal Ltd. DasJ. 1963 Oct. 8, 196 SUPREME COURT REPORTS [1954] 1953 banking company executed a deed whereby it purported to create a trust for the payment of pensions to the retiring members Allahabad Bank of its staff. certain sum of money was made over to three per·
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