Supreme Court of India

Madan Gopal Bagla v. The Commissioner of Income-tax, West Bengal.

Neutral citation
Bench S. R. Das C, Bhagwati and Venkatarama Ayyar JJ.
Decided 8 May 1956

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-Allowable deduction-Timber business-Surety to third party-Bacl debt-Capital loss or business loss-Indian In· come-tax Act, 1922 (XI of 1922), s. 10 (2)(xi). The appellant who was a.-timber merchant obtained a loan from the Bank of India on the ]oint security of himself and a third party, M. On the same day M obtained a loan from the Imperial Bank of India on the joint security of himself and the appellant.…

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.