Supreme Court of India
Rajputana Mining Agencies Ltd. v. Union of India and Another.
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-Applicability of enactment to Part States Indian Income-tax Act, z922 (.Z:I of z922), as amended by Indian Income-tax (Amendff!ent) Act (25 of z953), s. z4(2)(c). The appellant, a private limited company, was incorporated in 1954 in the former Kotah State which had integrated_ with the United States of Rajasthan in 1949· The United ·states of Rajasthan became State of Rajasthan, a Part State. The Indian Finance Act, 1950, made the Indian Income-tax Act, 1922, applicable to Part States with effect from April ·1, 1950, whereupon Rajasthan became a taxable territory. The Income-tax
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