Supreme Court of India
Commissioner of Income-tax, Andhra Pradesh v. H. E. H. Mir Osman Ali Khan
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 (11 of 1922) s. 8 proviso 3-Scope of. Part Stales (Taxation Concessions) Order, 1950-Efject of. Indian State-Status under International Law. In respect of the assessments made on the Nizam of Hyderabad for the assessment years 1950-51 and 1951-52 the following questions arose in the High Court in a reference under s. 66(1) of the Income-tax Act, 1922 : (i) Whether having regard to the Covenant dated 25th January 1950 entered into by the assessee with. tb.e Oo..,,rnment of India at the time of merger of the State or Hyderabad wun tlle LJominion of India, the assessee was not
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.