Supreme Court of India
Commissioner of Income-tax, Madras v. M. K. Stremann, Madras
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.
5 Supreme Court benches have cited this judgment.
From the headnote
Income-tax Act, 1922 (11 of 1922)-Partition detd-Contairung reel" tal that self-acquired prop.,ty already blended with Joint Hindu family pro perty-Only evidence of blending whether sufficient to show paNition mlid to justify an order under s. 25A-Qr deed merely a transfer to minors under r. 16(3)(a)(iv). For some years until 1952-53, the asses.see was assessed as an individual in respect of income from a house that was admittedly Joint Hindu family property and income from a selling agency. He maintained only one set of accounts for income from both these sources. On December 19, 1952, a
Where later benches applied it
- 2000 Sri Jagatram Ahuja v. The Commissioner of Gift Tax, Hyderabad
- 1991 Controller of Estate Duty, Madras v. N. Shankaran Etc.
- 1971 Commissioner of Gift Tax, Madras v. N. S. Getty Chettiar
- 1970 Goli Eswariah v. Commissioner of Gift Tax, Andhra Pradesh
- 1964 Commissioner of Income-tax, Gujarat v. Keshavlal Lallubhai Patel
Of those, 5 mentioned
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