Supreme Court of India
Commissioner of Income Tax v. Sakarlal Balabhai & Co.
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
We are of the view that on the basis of the findings entered by the Appellate Tribunal and the decisions adverted to by it, the question of law posed in the various cases do arise out of the order of the Appellate Tribunal.
Judgment, page 2
From the headnote
JUDGMENT: WITH CIVIL APPEALS NOS. 3358, 4635, 4238, 4636 OF 1992 AND 1664- 65 OF 1994. The Commissioner of Income Tax, Gujarat III, Ahmedabad V. Shri Nand Kishore Sakarlal Balabhai etc.etc. AND CIVIL APPEALS NOS 12531-533 OF 1996 (Arising out of S.L.P.( ) NOS.15006-08 OF 1992) Commissioner of Income-Tax, Gujarat-I, Ahmedabad V. Navnitlal Sakarlal (HUF) & Anr. J U M N T PARIPOORNAN, J. 1. Special leave granted in S.L.P. Nos. 15006-15008 of 1992.…
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