Supreme Court of India
Rajah S. V. Jagannath Rao v. Commissioner of Income-tax, Hyderabad
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-Levy of tax onJagirs-Jagil'dar in erstu:hile Hyderabad State-,-Validity of enactment- Retrospective effect Olaim for deduction of expenses of maintenance of elephants and bodyguards-Hyderabad Income-tax Act, 1357 Fasli; s. 14(5)(a). The appellant who was a Jagirdar in the former· Hyderabad State wfs assessed, to income-tax.and super-tax for the assessment years, 1357 Fasli and 1358 Fasli, corresponding to the years, J 948-49 and J 949-50, under the provisions of the Hyderabad Income-tax Act, 1357 Fasli, which \Vas passed by the Hyderabad Legislative'Assembly and came into force on
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