Supreme Court of India
Mr. Justice Deoki Nandan Agarwala v. Union of India and Anr.
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
Constitution of India, 1950: Articles 125 an 22 I-Income tax-,Salaries of High Court and Supreme Court Judges-Whether income and is taxable under Income Tax Act-Held, yes-Income Tax Act, 1961 : Section 14. Words & Phrases: 'Salary'-Meaning and scope of in the context of Articles 125 and 221 of the Constitution of India, 1950. Appellant, a High Court Judge filed his income tax return claiming that the salary that he received as a Judge was n:ot liable to tax under the Income Tax, 1961. The said claim having been rejected by the Income Tax Officer and the appellate authority, the appellant
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