Supreme Court of India
E. D. Sassoon and Company Ltd. v. The Commissioner of Income-tax, Bombay City
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above it is unnecessary to deal with the contention which was urged by the learned counsel for the Sassoons that even if there be an assignment of income the assignee and not the assignor would be liable to pay the tax.
Judgment, page 44
Authorities it was built on
Where later benches applied it
Of those, 1 relied 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.