Supreme Court of India
S. R. Y. Sivaram Prasad Bahadur v. The Commissioner of Income Tax Hyderabad
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.
What the Court ordered
For the reasons mentioned earlier both 'those decisions must be held to F have proceeded on an erroneous view of the decision of this Court.
Judgment, page 13
From the headnote
hicome-Tax-Capital and Revenue-Interim payment received under s. 50(2) of Madras Estates (Abolition of Conversion into Ryotwari) .ct, 28 of 1948 whether capital receipt-Whether in lieu of interest on f'OnJpensation. The assessee was a Hindu Undivided Family. Its estate vested in the State Government of Madras under the Madras Estates (Abolition and Conversion into Ryotwari) Act 1948. It received interim payments under s. 50(2) -0f the Act.…
Authorities it was built on
Where later benches applied it
- 2022 Swarnalatha & Ors. v. Kalavathy & Ors.
- 2020 Rajnesh v. Neha & Anr.
- 2014 Yogendra Pratap Singh v. Savitri Pandey & Anr.
- 2014 Bhuwan Mohan Singh v. Meena & Ors.
- 2012 Yogendra Pratap Singh v. Savitri Pandey & Anr.
- 2008 Shail Kumari Devi & Anr. v. Krishan Bhagwan Pathak @ Kishun B. Pathak
- 1999 M/s. Sil Import, Usa v. M/s. Exim Aides Silk Exporters, Bangalore
Of those, 7 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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
An email address, no password.