Supreme Court of India
The Commissioner of Agriculturalincome-tax, Kerala v. The Plantation Corporation of Kerala Ltd., Kottayam
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
Agricultural Income Tax c Kera/a Agricultural Income-tax Act, 1950-Section 5; Explanation 2- Rent paid to landlord for the entire estate including the area covered by immature plants and interest paid on the loan obtained and utilised for the purpose of cultivation both mature yielding and unyielding immature plants- Whether could be allowed deduction-Held, no. Interpretation of Statutes: Explanation under a section-Whether applies to the whole section or to a particular clause of the section-Held, Explanation applies to the whole section-Kera/a Agricultural Income-Tax Act, 1950-Section 5
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