Supreme Court of India
Liquidator of Mahamudabad Properties (p) Ltd. v. Commissioner of Income Tax, West Bengal Ii, Calcutta
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
Income Tax Act, 1961, Sections 22 and 23-Computation of Income frotn house property-Building not in a habita/Jle condition after it was released by Gol·crnment consequent to derequisitioning-Assessee claiming remission in· the computation of income of the entire annual value and also deductions on account of insurance premium and municipal taxes relating to the property- Permissibility of re1nission and deductions claimed-Competency of the High Court to give a direction to tile Appellate Tribunal, enabling the Revenue to tax income from the property, when the Revenue jailed to ask for a…
Authorities it was built on
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.