Supreme Court of India
Commissioner of Wealth-tax, Calcutta v. O.M.M. Kinnison (dead) through Her Executors & Trustees
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
the benefit of the testator's children .in accordance with the further provisions of the Will. The corpus of the trust consisted of certain share$ in an Indian company and the income from the managing agency of the Indian com panies. The question that arose was whether the widow of ' ' was liable to wealth tax on her interest in the Indian assets in the hands of the trustees. The Wealth Tax Officer assessed her to tax for the assessment years i957-58 to 1962-63. The appeals filed against the assessments were dismissed by <he Appellate Assistant Commissioner, who held that the assessee
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