Supreme Court of India
Donald Miranda v. The Commissioner of Income-tax, Bombay City Ii
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
Income Tax-Refund of excess profits tax-Liability to income tax-Discontinuance of business-Profits for accounting year exempt from tax-Excess Profits Tax Act r940 (r5 of r940), s. I2(I)-Indian Finance Act, r946 (7 oj r946), s. II(II)-Indian Income.tax Act, r922 (II of r922), ss. IO, I2. The appellants were partners in a registered firm which was dissolved on March 24, r945. private limited company succeeded to the business of the firm from March 25, r945. For the accounting period April l, r944, to March 24, r945, the firm was assessed to excess profits tax under the Excess Profits Tax Act,
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