Supreme Court of India
Sohan Pathak and Sons v. Commissioner of Income-tax, U.P.
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
Excess Profits Ta.r Act (XV of 1940), ss. 4, 5, JO. -Hindu undivided family-Partial partition dividing assets and liabilities of business among mern,bers-Members carrying on bnsiness as partners-Validity of partition-Artificial transaction for reducing liability to excess profits tax. Hindu undivided family carried on business in money lend· ing and brocade. On the 16th July, 1943, there was a partial partition amongst the members by which the brocade business was divided and its assets and liabilities were partitioned in equal shares between the members of the family. On the next day the
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.