Supreme Court of India
Dmai
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.
What the Court ordered
For the above reasons, these appeal are allowed, The judgment of the High Court is set aside.
Judgment, page 7
From the headnote
JUDGMENT: J U M N T S.P.JEEVAN REDDY, J. The question in these appeals is: whether an erstwhile partner is liable to pay the tax arrears due from the partnership firm pretaning to the period when he was partner. The Madras High Court had held that he is not. The Revenue is disputing the correctness of that holding The respondent-assessee was a partner in the firm, Sannanna Chettiar and Sons. He retired therefrom on April 19, 1963.…
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