Supreme Court of India
Indian Red Cross Society v. New Delhi Municipal Committee 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
New Delhi Municipal Council Act, 1994; Ss. 60, 61, 62 and 124: Exemption from payment of property tax/house tax-Building-Uses - Seif-occupied by the charitable organisation and a portion given on rent- Committee Granted exemption from payment of property tax for the self occupied portion-Exemption was not allowed for the rented portion as not permissible under the provisions of the Act-Challenge to-Dismissed by the High Court-On appeal, Held: charitable society could claim exemption from payment of property tax as a matter of right provided it fulfils the stipulated conditions-Hence the
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