Supreme Court of India
Commissioner of Income-tax, Punjab, Patiala v. R. B. Jodha Mal Kuthiala
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
Indian Income Tax Act 1922, s. 25(4)-Benefit under-Business assessed under Indian Income-tax Act, 1918-Firm dissolved on March 31, 1939 and new firm took over business from April 1, 1939-Act 7 of 1939 came Into force from April 1, 1939-Firm whether carried on b,,.,lne,. at commencement of Act 7 of 1939. Hindu undivided family was assessed to tax under the Indian Inrome-tax Act 1918 in respect of its business, inter alia, in timber.…
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