Supreme Court of India
The Commissioner of Income-tax, West Bengal v. The Calcutta Stock Exchange Association Ltd.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax-Stock Exchange Association-Authorised Assist ants-Admission fee and monthly subscriptions in respect of them paid by members-Fee for putting the names of companies on QHota tions List-Income therefrom-Assessability to tax-" Performing specific services", Meaning of-Indian Income-tax Act, r9zz (XI of r9zz), s. ro(6). . By sub-s. 6 of s. ro of the Indian Income-tax Act, r922: " trade, professional or similar association performing specific ser vices for its members for remuneration definitely related to those services shall be deemed for the purpose of this section to carry on
Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2022 Vijay Madanlal Choudhary & Ors. v. Union of India & Ors.
Of those, 2 referred to
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