Supreme Court of India
Commissioner of Income-tax, Bombay City v. Royal Western India Turf Club Ltd.
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.
What the Court ordered
We hold that all the items of receipts from members referred to in the ques tions were received by the company from business with its members within the meaning of section 10(1) and that none of them was received by the company as a trade, professional or similar assqciatio:ri within the meaning of section 10(6).
Judgment, page 21
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