Supreme Court of India
The Commissioner of Gift-tax, Kerala v. Dr. George Kuruvilla
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.
What the Court ordered
We are of the view that chc;e is no evidence on the record to prove that the gift to Thomas was "in the course of carrying on the business" of the donor, _and "for the purpose of the business".
Judgment, page 4
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