Supreme Court of India
Ahmed G. H. Ariff & Ors. v. Commissioner of Wealth Tax, Calcutta
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
Wealth Tax Act (27 of 1957), ss. 2(e), (m) and 7(1)-Right to receive share from wakf-alal-aulad-Whether asset assessable to wealth tax-"lf sold in open market" meaning of. hanafi Muslim created a wakf-alal-aulad and appointed himself as the sole Mutwalli and provided that after his death his widow and sons would act as Mutawallis jointly. The wakf was for the benefit of the settler's wife, children and their descendants, and they were each to be paid a specified share of the net monthly income of the property. The ultimate benefit in the case of complete intestacy of the descendants of the
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