Supreme Court of India
Sing Hai Rakesh Kumar v. Union of India and 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
Income Tax Act, 1961: Sections 2(/ ) and 2(14) (iii) (a) and (bj. Income Tax-Capital gains tax-AYs 1981-82 and 1983-84- Agricultural lands situated within municipal limits-Sale of-Profits arising from-Exigibility to capital gains tax-Held, income arising from transfer of agricultural lands falls outside the ambit of 'agricultural income' -Hence, such income liable lo capital gains tax-Income Tax Act, 1922-ss.2 (1) ( ) and 2(4A) (iii). Constitution of India, 1950: Article 366, Schedule VII list II Entry 46-Agricultural income Definition of-Parliament's Power to define-Held: Parliament has
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