Supreme Court of India
The Commissioner 0]' Income Tax, Bombay City I, Bombay v. M/s. Narsee Nagsee and Co., Bombay.
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Business Profits Tax-Limitation for assessment-Notice under Business Profits Tax Act issued beyond four years-Validity ,, Profits escaping assessm-ent ", meaning of-Excess JYrofits Tax Act, 1940 (15 of 1940), ss.13, 15-Indian Income-tax Act,1922 (II of 1922), ss. 22(2), 34(1)-Income Tax and Excess Profits Tax Amendment Act, 1947 (22 of 1947)-Business Profits Tax Act, 1947 (21 of 1947), SS. II(I), 14. The assessee firm which was doing business in Bombay \vas served with a notice on January 21, 1953, by the Income-tax , Officer under s. n(1) of the Business Profits Tax Act, 1947· in respect of
Where later benches applied it
- 1976 Indian Aluminium Cables Ltd. & Anr. v. Excise and Taxation Officer & Anr.
- 1967 Anandji Haridas & Co. (p.) Ltd. v. S.P. Kushare, S. T. O. Nagpur & Ors.
- 1963 Ghanshyam Das v. Regional Assistant Commissioner of Sales Tax, Nagpur
Of those, 3 mentioned
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