Supreme Court of India
Sultan Brothers (p) Ltd. v. Commissioner of Income-tax
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-Assessment-Letting of building and furniture Such letting, if business-Income Tax Act, 1922 (11 of 1922), ss. JO, 12(4). . . . The appellant assessee Jet out a building fully equipped and furnished, for a term of six years for running a hotel and for certain ancillary purposes. The lease provided for a rent for the building and a hire for the furniture and fixtures. In the assessment of the income under· the lease to income-tax, . Held: Whether a particular letting is business has to be decid· ed in the circumstances of each case. It would not be'..the doing 1963 December 6 . -
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