Supreme Court of India
State of Kerala and Others v. Bhavani Tea Produce Co. Ltd.
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
Madras Plantations Agricultural Income-tax Act, 1955 (as extended to Kerala State) s. 3--Charge of income-tax on income of previous year Accounts maintained on mercantile system-Coffee supplied to Coffee Board under s. 25 of the Coffee Act, 1942 and price entered in accounts though not received-Price received in next accounting year-Income 1vhcn accrues -Sale when occurs-Whether in year of supply or year in l'.Jhich price received. Under s. 3 of the Madras Plantations Agricultural Income-tax Act, 1955 (as extended to Kerala State) income-tax was to be assessed in each financial year on the
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