Supreme Court of India
Maharajadhiraja Sir Kameshwar Singh v. Commissioner of Income-tax, Bihar and Orissa.
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-Exemption from taxation-Agricultural income from trust properties-Trustee's remuneration a percentage of such income and resting on trust deed-Remuneration, whether agricul tural income-Indian Income-tax Act, I922 (II of I922), ss. z(I), 4(3)(viii). The appellant executed a deed of trust settling some of his lands for the maintenance of certain temples and Thakoorbaries. He was to be the trustee of the institutions and was to get 15% of the net income of those lands as trustee's remuneration. Before the income-tax authorities the appellant claimed that as the income received from
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