Supreme Court of India
Commissioner of Income-tax, Bombay v. M/s. Shree Goverdhan Ltd. Bombay
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
Indian Income-tax Act, ,1922, ss. 2(11) ood 23A-Accounting ,vear of company ending on September 30, every year-Colnpany a partner in a firm-Accounting periods of firm for 1951-52 .Y. ending on November 30, 1950 and March 31, 1951-Company's annual general meeting held on May 17, 1951-Company's shore of income from partnership whether to be Included in its income for 1951-52 .Y. for purpose of s. 23A. The assessee-a public limited company, entered into a partnership on April 20, 1950 with another firm, and thus had 1wo sources of income, (i) from its own business and (2) from the shares of the
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