Supreme Court of India
Provat Kumar Mitter v. Commissioner of Income Tax, West Bengal
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.
From the headnote
Income Tax-Assignment by shareholder of right lo dividend -Liability to lax of such share-holder-Indian Income-lax Act, I922 (II of 1922), SS. 16(r)(c), I6(3). The appellant who was the registered holder of 500 shares of a company executed a deed dated January 19, 1953. by which he assigned to his wife the right, title and interest to all divi dends and sums of money which might be declared or might become due on account or in respect of those shares for the term of her natural life. During the accounting year which ended on March 31, 1953, the dividend declared on the shares amount ed to
Where later benches applied it
Of those, 1 mentioned
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