Supreme Court of India
Commissioner of Income-tax, Bombay v. Smt. Indira Balkrishna
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.
7 Supreme Court benches have cited this judgment.
From the headnote
Income-tax-Association of persons-Meaning o(-Indian In cume-tax Act, 1922 (XI of .1922), s. 3. Hindu governed by the Mitakshara School of Hindu Law died leaving three widows as his legal heirs. The widows took the estate as joint tenants and did not exercise their right to separate possession and enjoyment. The main income was from - dividends and from immovable property. The latter was held under s. 9(3) of the Income-tax Act not to be assessable as income 1960 Muller & Phij1ps .(India) Ltd. v. · K. . Sud Das Gupla ]. 1960 Af,ril 14. 514 SUPREME COURT REPORTS [1960] 1960 of an association
Where later benches applied it
- 2023 M/s. Dakshin Gujarat Vij Company Limited v. M/s. Gayatri Shakti Paper and Board Limited and Another, Etc.
- 2020 M/s Bangalore Club v. The Commissioner of Wealth Tax & Anr.
- 2008 Raman Lal Bhai Lal v. State of Gujarat
- 1970 N. V. Shanmugham and Co. v. Commissioner of Income-tax, Madras
- 1967 M. M. Ipoh & Ors. v. Commissioner of Income·tax, Madras
- 1961 The Commissioner of Income-tax, Poona v. Buldana District Main Cloth Importers Group
- 1961 Mohamed Noorullah, Representing the Estate of Late Khan Sahib Mohd. Oomer Sahib v. The Commissioner of Income-tax, Madras.
Of those, 7 mentioned
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