Supreme Court of India
S.P. Gramophone Company v. C.i.t Patiala
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 & Income Tax Act, 1961: Section 26A/Sections 184 & 185 - Firm - Registration of - Refusal by Tax Authorities - When valid - Instrument of partnership - Not militating against firm's validity in law - But pointer against factual genuineness. Prior to the Assessment Year 1961-62 the appellant-firm was a partnership concern consisting of .two partners, each having 50% share in the profits and losses of the firm and it was granted registration.…
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.