Supreme Court of India

Commissioner of Income-tax, Madhya Pradesh v. Sir Hukumchand Mannalal & Co.

Neutral citation
Bench J.C. Shah J.
Decided 20 July 1970

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Income-tax Act, 1922, S. 26- -Partnership including two partners rcprescnting interest of same .U. .-If can be registered-Whether memhers of .U. . suffer from any disability from entering into contract inter-s..:. and his son R were two out of the five partners of the respondent firm and represented the interest of a Hindu undivided family. The Income-tax Officer granted registration of the firm under s. 26A of the Incomo·tax Act, 1922.…

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