Supreme Court of India
The Commissioner of Income-tax, Bombay City I, Bombay v. Amarchand N. Shroff, by His Heirsand Legal Representatives
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
Sub-section (1) of s. 24B of the Indian Income-tax Act, 1922, provided that where a person dies his heirs and legal representatives ate liable to pay out of the estate of the deceased the tax assessed as payable by the deceased or any tax which would have been payable under the Art by the deceased if he had not died. who, was one of the three partners in a firm of solicitors died. on July 7,1949, and thereafter the partnership was carried on by the other two partners till December 1, 1949. when R, son of , joined the firm as the third partner.
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