Supreme Court of India
The Commissioner of Income-tax, Bombay City, Bombay v. Nandlal Gandalal.
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-fax-Assessment-Hindu undivided family carrying on business outside British India-Partnership entered into by coparce ners with strangers in British India financed by remittances received from undivided family funds-Hindu undivided family, if resident m taxable territories-Indian Income-tax Act, 1922 (XI of 1922), ss. 4A(b). . N, a coparcener of the Hindu undivided family of , carry ing on business in Kathiwar, then outside British India, entered into a partnership with strangers in Bombay in 1944. total sum of Rs. 1,50,000 was remitted to N from the undivided family - l ,.. .. ;., -
Authorities it was built on
Where later benches applied it
- 2023 Mansarovar Commercial Pvt. Ltd. v. Commissioner of Income Tax, Delhi
- 1960 Sahebzada Mohammad Kamgar Shah v. Jagdish Chandra Deo Dhabal Deo and Others.
Of those, 2 mentioned
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