Supreme Court of India

Commissioner of Income-tax, Bombay v. James Anderson

Neutral citation
Reported as [1964] 5 S.C.R. 590
Bench A.K. Sarkar J.
Decided 2 December 1963

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 Act (XI of 1922), s. 24B-Scope of-Death of Share­ holder-Liability of legal representative-Extent of. , a holder of certain shares of a private limited company made a will disposing of his estate and died on May 13, 1945. The respondent obtained Letters of Administration "durante absentia" to the estate, and in pursuance of an agreement between himself, the company and one M to sell the shares to M, handed over the share certificates to M against payment of the price. M failed to present the share certificates for registration and the name i ,. . ' • ..... . , • 5 S. .R. SUPREME

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