Supreme Court of India
Commissioner of Income Tax, Calcutia v. Bijoy Kumar Almal
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, 1961: Sections 23 and 26 Explanation (As inserted by Taxation Laws (Amendment) Act, 1975) Income from House Proper ty-Computation of-Property owned by two or more ownerr-Deduction provided under Section 23(2)---Hold should be given separately to each co owners from out of his shares in annual value of the property of house. '• The respondent wa_s the owner or an undivided one-third share in a house which he was occupying for his own residence alongwith his brother and other co-shares. In the respondent's assessment, for the assessment Year 1962-<i3, the I.T.O. deducted the
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