Supreme Court of India
Col. H. H. Sir Harinder Singh v. C.I.T. Punjab, Haryana, J.&k. & Himachal Pradesh
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
lncom-tax Act, 1922, ss. 9(2) and 16(3) (b)-Whether allowance under s. 9(2) can be Riven in respect of more than one residential house-Applicability of s. l6(3)(b)-Whether applies only to cases when corpus of propertry is transferred or is ultimately to be tr?n_sferred to wife or minor child-Whether income of trust or of ,ninor child to be assessed in father's hands. The appellant created a trust in 1955 by transferring cortain securities held by him to a bank as trustee. One of the beneficiaries of the trust was the appeliant's minor daughter M. The income accruing to M under the trust
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