Supreme Court of India
C. R. Nagappa v. The Commissioner of Income-tax, Mysore
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
Income-tax Act, 1961, s. 161(1) and (2)-Scope of-Whether trust income must be assessed in the hands of the trustee as 'representative assessee'-Or can be assessed in settlor's hands under s. 64(v) or in the beneficiary's ha·nds. The appellant settled certain properties for the benefit of his minor children under several deeds of trust and vested the properties in four trustees of whom he was one. Under each deed of trust a portion of the income of the tntSt was to be utilized immediateiy for the benefit of the beneficiaries and the balance accumulated. In the course of the appellant's
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