Supreme Court of India
Commissioner of Income-tax, Punjab,.jammu & Kashmir, Himachal Pradesh, Patiala v. Raghbir Singh
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(1)(c)-Deed of trust-Trustees directed to pay debts of settlor and only thereafter to apply trust income and property to the various purposes of the trust-Such direction whether makes trust revocable-Whether pro- perty of trust indirectly re-transferred to the settlor-Income from trust whether to be ta.ied in hands of settlor. The respondent executed a deed of trust in respect of certain shares owned by him in a company. The deed directed the trustees to apply the income and property of the trust in the first instance for paying off the settlor's
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