Supreme Court of India
The Commissioner of Income-tax, Madhya Pradesh and Bhopal v. Sodra Devi
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-Computation of total lncome-'individual', Mean ing of-Indian Income-tax Act, 1922 (X of 1922), as amended by the Indian Income-tax (Amendment) Act, 1937 (IV of 1937), s. 16(3) . The common question of Jaw for determination in these two appeals was whether the word 'individual' in s. 16(3) of the Indian Income-tax Act, 1922, as amended by Act IV of 1937, includes a female and whether the income of minor sons from a partnership, to the benefits of which they were admitted, was liable to be included in computing the total income of the mother who was a member of the partnership. ..
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