Supreme Court of India
Controller of Estate Duty, West Bengal v. Usha Kumar & 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.
What the Court ordered
We hold that only one half of the properties which were the subject matter of the tmst deed dated June 27, 1939 (Jagadatri Sampad Tmst) passed on the death of the deceased under section 5 of the Act and the remaining one-half did not.
Judgment, page 8
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