Supreme Court of India
Commissioner of Income-tax, Bombay v. Ahmedbhai Umarbhai & Co., Bombay.
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.
17 Supreme Court benches have cited this judgment.
From the headnote
vcess Prnjits Tax Act (XV of 1940), s. 5, Third Pt·oviso Indian Incom$-tax Act (XI of 1922), s. 42 (8)-Article manufactttred otttside British India-Sale in British India-Whethu whole profits accriie or arise in British India-Liability to excess pt·ofits tax Manufacturing operations, whether "part of !msiness " - Aprortion ment of profits between place of mamifact11re and place of sale Permissibility-Applicability r>f s. 42 (8}.…
Where later benches applied it
- 2025 Vinubhai Mohanlal Dobaria v. Chief Commissioner of Income Tax & Anr
- 2023 In Re: Article 370 of the Constitution v..
- 2022 New Okhla Industrial Development Authority v. Anand Sonbhadra
- 2007 Ishikawajma-harima Heavy Industries Ltd. v. Director of Income Tax, Mumbai
- 2004 Prakash Nath Khanna and Anr. v. Commissioner of Income Tax and Anr.
- 1987 Commissioner of Excess Profit Tax, Kanpur v. Kalyan Mal Phool Chand, Nagar Ganj, Kanpur
- 1978 Board of Muslim Wakfs, Rajasthan v. Radha Krishna & Ors.
- 1976 P. K. Badiani v. The Commissioner of Income Tax, Bombay
- 1967 Pushalal Mansinghka (p) Ltd. v. Commissioner of Income-tax, Delhi, Rajasthan & M.P.
- 1960 Shoorji Vallabhdas & Co., Bombay v. The Commissioner of Income-tax/excess Profits Tax, Bombay.
- 1959 The Western India Theatres Ltd. v. Municipal Corporation of the City of Poona
- 1956 Niranjan Singh v. The State of Uttar Pradesh
- 1956 Meenakshi Mills, Madurai v. The Commissioner of Income-tax, Madras.
- 1955 The Bengal Immunity Company Limited v. The State of Bihar and Others.
- 1954 E. D. Sassoon and Company Ltd. v. The Commissioner of Income-tax, Bombay City
- 1953 Anglo-french Textile Co. Ltd v. Commissioner of Income-tax, Madras.
- 1952 Anglo-french Textile Co. Ltd. v. Commissioner of Income-tax, Madras
Of those, 17 mentioned
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