Supreme Court of India
Commissioner of Income-tax, Patna v. Rani Bhuwaneshwari Kuer
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
Indian Income-tax Act, 1922 (11 of 1922) s. 16(l)(cl and its proviso th1·ee-Deed of trust by assessee-Beneficiaries of the Trust are assessees and other persons-Trust and revocable with in siX years-If the income of the Trust can be included as part of the income of the assessee. The assessee (respondent) owner of an estate known as "Tekari Raj" exe:uted an indenture of trust d"ted January 20, 1941 whereby the "Tekari Raj" and certain Zarnindari proper ties owned by her were conveyed to certain named trustees to be held in trust, subject to conditions specified therein. This deed was
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