Supreme Court of India
The Commissioner of Income-tax, Madras v. S. A. S. Marimuthu Nadar
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.
From the headnote
Inwme Tax-Earned income relief-If r,an be granttd on minor son'• •hare of profits included in father's itWJme-Inrome· tax Act, 1922 (11of1922), SR. 2(6AA), 16(3) (a)(ii). The respondent formed a partnership firm with his two major sons, and his two minor sons were admitted to the benefits of the partnership to the extent of their shares. In the relevant assessment years 1 he income of the minors was '( added to the Iota] income of the respondent under s. 16(3)(a) (ii) of the Inoome-tax Act and he was granted "earned income relief" only to the extent of his own individual share of the profits.
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