Supreme Court of India
Chandulal Harjivandas, Jamnagar v. Commissioner of Income-tax, Gujarat.
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.
What the Court ordered
We hold that this appeal must be allowed with costs of this court and of the High Court.
Judgment, page 5
From the headnote
Income-tax Act (11 of 1922), s. 15(1)-Children's Deferred Endow ment Assurance-Assured a minor-Proposer of insuranc.e his father Payment of premium out of taxable incorn, of assured-If entitled to rebate of income-tax. The father of the assessee was the proposer, in 1959, of a policy called Children's Deferred Endowment Assurance, the life assured being that of the assessee, who was a minor. Under the contract of insurance, the Life Insurance Corporation of India Was liable to pay the sum assured (a) on the stipulated date of maturity, if the life assured was alive on that date, or (b) if
Where later benches applied it
- 2005 Air India Employees Self Contributory Superannuation Pension Scheme v. Kuriakose V. Cherian and Ors.
- 1996 The Commissioner of Income Tax Central-i, Bombay v. Messrs Empire Estate, Bombay
- 1994 Life Insurance Corporation of India v. Vishwanath Verma and Ors.
- 1987 Wazid Ali Abid Ali, Etc. v. Commissioner of Income Tax, Lucknow, Etc.
- 1973 State of Andhra Pradesh v. Narayana Velur Beedi Manufacturing Factory & Others
Of those, 5 mentioned
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.