Supreme Court of India
The Commissioner of Income-tax, Bombay v. Smt. Kasturbai Walchand Trust, Bombay
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
c Income Tw: Act 1922, s. 4(3) (i)-Income of trust property-payable to beneficiary during htr lifetime-Thereafter for specified charitable pur poses-Beneficiary executing surrender of beneficial interest-Thereafler whether trust property held wholly for charitable purposes and exempt from 'IGX-Whether Income of trust property receivable by beneficiary or 1ry 111111 on behalf of beneficiary. By a deed executed in November 1946, the respondent and her bus· band created a trust in respe1:t of their properties. In accordance wilh Cause 7 of the deed, the income of the trust properties was to be
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