Supreme Court of India
The Erin Estate, Galah, Ceylon v. The Commissioner of Income-tax, Madras
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
Iucome-tax-Assessment-Firm owning tea estate outside India -Partners residing within taxable territories-Residence of jirm Presumption -If and when rebuttable-Onus-Control and manage ment-Test-Indian Income-tax Act (XI of r922), s. 4A(b). Section 4A(b) of the Indian Income-tax Act, 1922, provides inter alia that "for the purpose uf the Act, a firm is resident in the taxable territories unless the control and management of its affairs is situated wholly without the taxable territories". The appella11t was a registered firm owning a tea estate in Ceylon. All the partners of the firm were
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