Supreme Court of India
Ahmedabad Rana Caste Association v. Commissioner of Income Tax, Gujarat
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, 1922, s. 4(3) (i) and Income-tax Act, 1961 s. ll lncome of assessee to be utilised for benefit of a community-Beneficia ries· members of the community resident in a city and others adniitted according to caste customs and usage-If uriited by common quality of impersonal nature. The assessee was an association of penons and held various properties for the purposes set out in its constitution. One of the purposes was the management of the movable and immovable properties of the Rana com munity of the City of Ahmedabad, doing acts to improve education in the community and to
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