Supreme Court of India
Commissioner of Income-tax, Ahmedabad v. A. Abdul Rahim & Co., Baroda
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
lnrome Tax Act, 1922, Section 16A registration of partnership--More tha itwo partners-Otherwise genuine-Whether can be refused registration w!wn one partner is benamidar. Benamidar-Status of-If trustee of the real owner. partnership consisting of three partners was reconstituted to take in a 4th partner who was a nephew of, and wa• given a part out of his own share by, one of. the existing partners. The application by the new part· nership firm for registration under s. 26- of the Income-tax Act, 1922, was rejected by the Income-tax Officer on the ground that as the new partner was a
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.