Supreme Court of India
The Commissioner of Income-tax Bombay v. E. D. Sheppard
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.
7 Supreme Court benches have cited this judgment.
From the headnote
Income Tax-Partnership terminating service• of employ•• by notice-Transfer of assets of partnership to new compani .. - Firm giving shares of new company to employee-Such shar .. , if compensation for loss of employment-Employee, if liable to tax-Indian Income-tax Act, 1922 (11 of 1922), •· 7 (1) Explanation 2. In 1930 the respondent assessee was employed as an offi cer·assistant in a partnership concern on the basis of a contract fo,· three years.
Authorities it was built on
Where later benches applied it
- 2025 Sangita Sinha v. Bhawana Bhardwaj and Ors.
- 2020 The Director General (road Development) National Highways Authority of India v. Aam Aadmi Lokmanch & Ors.
- 2011 Mis. Citadel Fine Pharmaceuticals v. Mis. Ramaniyam Real Estates P. Ltd. & Anr.
- 2010 Md. Shahabuddin v. State of Bihar & Ors.
- 2006 O. Konavalov v. Commander, Coast Guard Region and Ors.
- 1997 Rajkot Municipal Corporation v. Manjulben Jayantilal Nakum and Ors.
- 1978 In Re : Shri S. Mulgaokar v. --
Of those, 7 mentioned
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