Supreme Court of India
Commissioner of Income-tax, West Bengal, Calcutta v. Calcutta Hospital and Nursing Home Benefits Association
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, s. 2(6C); Rule 6 to. the Schedule Profits of mutual insurance business whether can be included in income-Reserve for income tax whether taxable . The respondent Association was a mutual insurance concern car rying on miscellaneous insurance business. The objects of the Associa tion included provision of help anywhere in the world in respect of expenses of accommodation and treatment in nursing homes for members and their dependents. The members were reqmred to pay a monthly premium. In the assessments for the assessment years 1949-50 to 1953-54 the Income-tax
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