Supreme Court of India
V. Venugopala Varma Rajah v. Commissioner of Income-tax, Kerala
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
Capital or Income-Contract for 'clear felling' of trees i.e. cutting them so as to leave six inches of the stump to allow regeneration-Forest of spontaneous growtlz-lncome from sale of trees so felled whether in the nature of revenue. c- In computing the income of the appellant's father for the assessment year 1959-60 the Income-tax Officer included Rs. 75,000 received under an agreement for cutting and removing trees from 500 acres of forest land in Madras State. The Income-tax Officer held that the income was taxable because the land was leased for 'clear felling' by the father of the
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