Supreme Court of India
Delhi Cloth & General Mills Co. Lid. v. State of U.P. & Ors.
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
U.P. Ag[icultural Income tax Act, 1948-S. 6(1) scope of-Assessee given option to select one of the two alternative methods of computarion of agricul tural income-Option exercised with the return changed when filing revised return-If permissible. Section 6(1) of the U.P. Agricultural Income tax Act, 1948 gives an option to an assessee to select one of the two alternative methods of computation of agricultural income as provided ins. 6(2), whichever is more advantageous to him. Such option is required to be indicated along with his return submitted under s. 15 of the Act. While submitting its
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