Supreme Court of India
State of Orissa v. Shyam Sundar Patnaik
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
Orissa Agricultural Income-tax Act, 1941-Family consisting of sons of two deceased brothers whether Joint Hindu family for the purpose of Cl. of the Schedule to the Act-Income from milk derived from cows and buffaloes maintained on agricu/lural lands whether agricultural income. The respondent represented a joint Hindu family consisting of himself, Ibis brother, and two sons of his father's brother. The joint family owned agricultural land, cows and buffaloes. Under s. 10 of the Orissa Agri cultural Income Tax Act, 1947, the income of joint Hindu family was normally assessable as the income
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